Economic theory
2-13
The content and features of the national economic mentality are considered. Particular attention is paid to the specifics and uniqueness of the Russian economic mentality, which has been developing for thousands of years under the influence of the unique climatic, religious, resource conditions and conditions of multi - ethnic and multi-confessional country. The special role of the Russian state as a supranational, supra-confessional, supra-class force and integrator of the whole society is emphasized. In this regard, methodological features of economic research in Russia are developed and derived.
13-18
The article considers the denomination of “efficiency” changed by means of various market trends examined in the terms of noosphere thinking. Actually “efficiency” (maximizing profits with minimizing costs) doesn’t work these days, as companies have to look for an optimal ratio of the costs and benefits, taking into account the key market players, as well as human environment contamination, market economy globalization and as a result complicated economic activity. The needed balance in estimating co business gave birth to new types of efficiency - target, requirement, functional and social, and defined their interrelations with economic efficiency.
18-26
The article discusses current issues of the theory and practice of tax accounting of expenses. The concept, tasks and conceptual foundations of tax accounting of expenses are revealed, differences in the rules of accounting and tax accounting of expenses are highlighted by the example of an object, the cost of which is formed, including with the participation of part of the value of an asset, the arbitration practice for income tax is given in terms of improper inclusion in costs economically unreasonable costs. The author proposes measures to improve tax accounting of expenses through the formation of accounting policies of organizations, which ultimately will help improve the quality of tax accounting and minimize tax risks.
26-37
The article discusses the nature and principles of institutional theory, its interpretation of the evolution of institutions, the importance of the traditions and mentality of the people in the process of social development. These concepts are applied to modern Russian society, the characteristics of modern institutional problems are described, their deep conditions for their emergence are identified, and the directions for solving the problems of the most important socio-economic institutions are determined.
Economics and management of the national economy
38-47
The article considers with the main provisions of the state regulation of foreign trade within the Eurasian Economic Union and the principle of application of customs tariff and nontariff measures.
47-53
This article discusses the application of the concept of" green "logistics and" green technologies in transport in the transportation process. The modern requirements to transport in the sphere of ecological safety and observance of ecological requirements both from clients, and from the States are considered.
53-58
The article presents the author's concept of accounting and analytical support for risk management in commercial organizations. The essence of the definition of “accounting and analytical support for risk management” is disclosed, the main directions of its research are justified.
58-64
The article deals with the methodological aspects of accounting and taxation of deposits of credit institutions. The publication activity on the research topic, the regulatory system is considered, the block-scheme of accounting of deposits is offered. Particular attention is paid to the reflection on the accounts of deposits with capitalization and without it, as well as the taxation of income on deposits.
64-71
In article results of the research of the condition of the market of auditor services are given in the Russian Federation for the row of years. Authors systematized the regulations regulating auditor activity in our country taking into account the last innovations, the problems which are slowing down evolving of audit in our country are revealed. The received results of the research can be applied for development of auditor activity, improvement of educational process in higher educational institutions when training bachelors in the Economy direction 38.03.01, the Accounting, Analysis and Audit profile.
Social structure, social institutions and processes
72-84
The article deals with the issues of legal regulation. In particular, legal means that are elements of the legal system are studied and analyzed, their detailed characteristics are given, the purpose is indicated. The questions of lawmaking, legal relations, realization of law, legal consciousness and legal culture are covered. Particular attention is paid to improving the efficiency of legal regulation in modern Russia.
84-90
The article considers the process of forming political parties as the most important factor of social self-organization and the formation of the basic structural element of a civil society. The key features of this social institution, the specific conditions of formation and development on the territory of Russia are analyzed, as well as need for the development of parties for articulation and advocacy of public interests, the implementation of policy provisions in practice.
Psychology and Pedagogy
113-121
The article presents the author's ideas about antiquity, its aesthetic predetermination, which completely determined both the ideological basis and the form of recognition of the objective world, and the substantial part of ancient culture.
95-103
He article presents the general socio-psychological and organizational aspects of the adaptation of faculty and research personnel in the period of reforming higher education in the Russian Federation. A number of maladaptive factors have been identified and a range of issues has been outlined that require further study for the development of management decisions and programs for social and psychological adaptation.