Статьи журнала - Экономика и бизнес: теория и практика

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Modern methods of valuation of business assets: goals, approaches and methods for determining the value of the business

Modern methods of valuation of business assets: goals, approaches and methods for determining the value of the business

Nedospasova D.D.

Статья научная

The article discusses standard modern approaches of business valuation, the principles and objectives of the procedure, as well as the main stages of the assessment process. The author assesses the economic purpose of calculating the value of the company. The author gives reasonable recommendations on the use of a particular evaluation method depending on the subject of evaluation. In conclusion, a comparative table of the advantages and disadvantages of each evaluation method is presented.

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Monetary policy development trends in the US federal reserve system

Monetary policy development trends in the US federal reserve system

Bass A.B.

Статья научная

The article discusses the main stages and trends in the development of the monetary policy of the US Federal Reserve for the period from the 50s of the last century to the present. The methods and tools used by the Federal Reserve System in various periods of the American economy are analyzed. Particular attention is paid to the modification of the strategic and tactical goals of monetary policy. It is shown that in the conditions of the global financial crisis of 2008-2009 the classic monetary policy instruments previously used by Federal Reserve System did not give the desired result, as a result of which the Federal Reserve System developed a non-standard solution - a program of quantitative easing - the purchase of financial assets, which was called LSAP (Large-scale Asset Purchase). It is concluded that, in general, the economic situation in the US economy in recent years has remained favorable largely due to the fact that the Federal Reserve System is quickly adjusting its policy and constantly revising its forecast for basic economic growth rates.

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Offshore centers in the modern world economy

Offshore centers in the modern world economy

Tolstikova V.E.

Статья научная

This article discusses the development of offshore centers in the modern world economy. The impact of technical progress on the development of offshore centers has also been investigated, and the relationship between financial globalization and offshore has been established.

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On the issue of the efficiency of taxation of joint stock companies

On the issue of the efficiency of taxation of joint stock companies

Shernaev A.A.

Статья научная

The article outlines topical problems of the efficiency of taxation of joint-stock companies in the Republic of Uzbekistan. Methods for analyzing the efficiency of taxation of joint-stock companies are considered. Based on the characteristics of the object under study and the goal set, the principles and methods of analyzing the efficiency of taxation systems of joint-stock companies were put forward.

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One more method for evaluation of enterprise financial stability

One more method for evaluation of enterprise financial stability

Sailaubekov N.T., Dalabayeva A.Zh.

Статья научная

Financial stability and financial state of the company are tested using dynamic norms method. The method enables analysis using various indices. Indices then are ranged and compared with the normal range. Based on the violations of normal expected ranges, the conclusion is made on whether the company holds fixed position in the market.

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Organization of activities in low-tax jurisdictions in Russian practice: controlled foreign companies and residence in special administrative regions

Organization of activities in low-tax jurisdictions in Russian practice: controlled foreign companies and residence in special administrative regions

Goncharov K.D., Pakkar A.A.

Статья научная

The article is devoted to the issues of organization of activities in low-tax jurisdictions in the Russian tax practice. Under the conditions of constantly changing tax legislation of the Russian Federation in the field of preferential taxation there is a necessity of its detailed analysis in terms of existing restrictions and tax benefits provided to Russian companies. The article discusses in a comparative perspective two ways of organizing activities in low-tax jurisdictions, whose regulation is enshrined in the Russian tax code: controlled foreign companies (CFC) and residence in special administrative regions (SAR). The comparative characteristics presented by the author allow to determine the attractiveness and feasibility of using each of the regimes by Russian companies.

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Overcoming poverty as the main goal in improving the quality of the management of the territory

Overcoming poverty as the main goal in improving the quality of the management of the territory

Belyaeva E.S.

Статья научная

The article deals with the issues of inequality and marshals of poverty of the population, the relevance of which increases every year. The solution of these problems is considered as one of the main objectives in improving the quality of the management of the territory. To develop specific measures to reduce income differentiation and reduce poverty, the factors that determine the current situation are identified.

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PR и рекламная деятельность в маркетинге

PR и рекламная деятельность в маркетинге

Шуйцин Л.

Статья научная

Данная работа посвящена определению роли PR и рекламной деятельности в маркетинговых коммуникациях. Речь идет о концепциях ведения маркетинговой деятельности, которые занимают важное место в маркетинговых коммуникациях, оказывая существенное воздействие на их эффективность.

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PR-деятельность как активный инструмент маркетинга

PR-деятельность как активный инструмент маркетинга

Кондратьев Д.А.

Статья научная

Статья посвящена PR-деятельности и причинам, по которым PR является незаменимым инструментом маркетинга. Автор раскрывает основные задачи кампаний перед PR-отделом, формы и виды PR. Особое внимание обращается на отсутствие PR-отделов в компаниях, на помощь которым приходят PR-агентства. На основе анализа рассказывается о необходимости проведения мероприятий, важности установления тесного сотрудничества со СМИ и тонкостях работы PR-агентств. PR как активный инструмент продвижения товара или услуги компании, а не прямые продажи товара.

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Payment system "Mir" - trends and prospects for development

Payment system "Mir" - trends and prospects for development

Masjukova V.M.

Статья научная

The article considers the content and main stages of development of the "MIR" national payment system. Various modifications of payment cards of the "MIR" system are characterized. The economic efficiency of using the "MIR" payment system is shown. The problems that arise during the operation of the "MIR" system are described. Measures of improving of the functioning of the "MIR" national payment system are proposed.

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Payment tools in the mobile banking

Payment tools in the mobile banking

Vdovina A.M.

Статья научная

The article discusses the use of modern payment instruments used in mobile banking on the example of Tinkoff Bank. The characteristic of telecommunication channels in terms of their use in mobile banking is given. The functions of mobile applications in the practice of Russian banks are shown. The function of subscriptions and the potential for its use are specially considered. The practice of using cashback in Tinkoff Bank is analyzed. Conclusions about the possible prospects for the development of mobile banking are made.

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Peculiarities of desk tax audits

Peculiarities of desk tax audits

Goncharov K.D., Pakkar A.A.

Статья научная

Significant growth of registered organizations in recent years causes the need of effective ongoing tax control by the relevant tax authorities. Current tax control in Russia Federation is performed in the form of desk tax audits. The article discusses the concept, focus and significance of a desk tax audit, the existing problems of current tax control in law enforcement practice are reflected.

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Peculiarities of economic development of Singapore

Peculiarities of economic development of Singapore

Tkachenko A.I., Kalinina A.E.

Статья научная

The article discusses the reasons for the economic growth of Singapore, the main economic indicators. The authors believe that the model of the Singapore economy is the integration into the world community under the leadership of the domestic demand and focus on innovative development of the country, the use of nanotechnology

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Pest-анализ в системе стратегического маркетингового анализа

Pest-анализ в системе стратегического маркетингового анализа

Кузьменко О.В., Чекарь В.Н., Мостипан С.В.

Статья научная

В статье представлена сущность PEST-анализа как одного из основных инструментов стратегического анализа внешней среды функционирования организаций. Методика PEST-анализа апробирована на сельскохозяйственных организациях Зерноградского района Ростовской области. По результатам оценки построена матрица PEST-анализа, позволяющая выявить влияние положительных и негативных факторов макросреды функционирования сельскохозяйственных организаций. Среди наиболее значимых отрицательных PEST-факторов выделены социальные факторы, обусловившие сокращение численности сельского населения, и технологические факторы, связанные с несвоевременным обновлением материально-технической базы сельскохозяйственных предприятий и высокой степенью ее износа.

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Pest-анализ для оценки инновационно-инвестиционной привлекательности Волгоградской области

Pest-анализ для оценки инновационно-инвестиционной привлекательности Волгоградской области

Гончарова Е.В., Марьина Е.Н.

Статья научная

В данной статье рассмотрена региональная политика администрации Волгоградской области для повышения инновационно-инвестиционной привлекательности региона. Дана характеристика основных понятий по данному исследованию. Проанализированы основные факторы, влияющие на инвестиционную привлекательность близлижащих регионов, а именно Краснодарского края и Ростовской области по сравнению с Волгоградской областью.

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Position of Kazakhstan in the rating of global competitiveness of world countries

Position of Kazakhstan in the rating of global competitiveness of world countries

Bildebaeva A.B.

Статья научная

The article reviews the rating of Kazakhstan in the global competitiveness of world countries in the year of 2016. 12 indicators were defined, according to which the position of every country in the world rating is defined. A young country like Kazakhstan after gaining the independence started to develop dynamically by attracting the foreign capital investments into the economy. By creating the investments climate Kazakhstan faced opening of additional work places, implementation of new projects, growth of macroeconomic indicators, as an example, the GDP per capita raised from 700 dollars to 6722 dollars (with the rate 341.43 KZT per dollar), socioeconomic indicators raised from year to year. As per the results of the investigation of WEF the position of Kazakhstan in the rating of the global competitiveness of the world countries in 2016-2017 belongs to the 53rd place. As compared with 2015-2016 the rating of the Kazakhstan was lowered to the 9thposition, and from 2014-2015 it fell to 3 positions. The actual meaning of indicators gives the chance to see the advantages and disadvantages of some macroeconomic indicators, and also the government gets the chance to get higher results, exactly by engaging more resources into the undeveloped industries.

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Practice of crediting small business in Uzbekistan

Practice of crediting small business in Uzbekistan

Ernazarov N.S.

Статья научная

This article explores the theoretical and practical aspects of lending to small businesses in Uzbekistan. This article based on the results of research, identified the problems associated with improving the practice of lending to small businesses by banks and the paper offers scientific recommendations that advance the crediting activities of small businesses through commercial banks.

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Principles of constriction of mathematical models and their classification in economics

Principles of constriction of mathematical models and their classification in economics

Yakovleva E.M.

Статья научная

This article discusses the definition of a mathematical model, reasons for using mathematical models, principles of construction of various mathematical models and the classification of these models in economics according to different characteristics and properties.

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Problems and prospects of development of investment activity of banks

Problems and prospects of development of investment activity of banks

Ganiyeva U.A.

Статья научная

Investment banking is the division of a bank or financial institution that serves governments, corporations, and institutions by providing underwriting, mergers and acquisitions advisory services. Investment banks act as intermediaries between investors (who have money to invest) and corporations (who require capital to grow and run their businesses). In this article, the concept and essence of investment banking.

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Problems of China's cross-border e-commerce development and ways to solve them

Problems of China's cross-border e-commerce development and ways to solve them

Drokina Ch.V., Bu Yilan

Статья научная

The rapid development of China's cross-border e-commerce has an impact on many aspects of the country's activities: economic transformation, economic structure, the country's economic development, consumption and employment promotion. Given the current epidemiological situation in the world, the importance of cross-border e-commerce for China has recently become increasingly significant. The purpose of the article is to highlight the problems of development of cross-border e-commerce in China and propose the main ways to solve them. The paper analyzes the impact of the coronavirus pandemic on the development of cross-border e-commerce in China; highlights the key problems of the development of cross-border e-commerce, based on the imperfection of the supply chain of goods; proposes ways to solve them.

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