Abstract

Subject/Topic The article reveals the author’s position relating the implementation of end-to-end (prior and subsequent) control in the field of  procurement, which is a tool of control activities of state and municipal sector institutions performed by the Federal Treasury.

Goals/Objectives Control of compliance as the direction of the control activities of the Federal Treasury of the Russian Federation and practice of its application are largely dictated by the requirements of regulatory legislation in the field of procurement for the tools of control activities. There is a large number of controversial provisions requiring scientific studies, one of which is revealed in this article.

Methodology Target orientation and effectiveness of use of budget funds are the main focus of the control of compliance undertaken by the Federal Treasury of the Russian Federation. Monitoring compliance as a tool of the state financial control is associated with certain difficulties connected with the implementation of regulatory legislation in the field of procurement on the part of the subjects of control and the preparation of objects of control on the part of suppliers, contractors, executors. Developing control over compliance is a priority for control activities of the Federal Treasury.

Conclusions and Relevance The study of methodological developments and results obtained in the field of inspection activities of the Federal Treasury of  the state and municipal sector institutions in the field of procurement has helped to identify problems, the solution of which is aimed at developing proposals and recommendations for the implementation of pre- and post-monitoring as a tool of controlling activities in the area of procurement of the state and municipal sector institutions.

Keywords: compliance monitoring; instrument of control activities; pre-monitoring; post-monitoring; subject of control; object of control.

References

1. Kevorkova Z. A., Ivanov R. A. Internal control of business processes of the Federal Treasury. / J.A. Kevorkova R. A. Smith. The Monograph [Text]. Moscow.2013
2. Scientific substantiation and development of practical approaches to the organization and conduct of internal financial control in the state (municipal) establishments /O. E. Kachkova, crystal T. I., Demina I. D., Z. A. Kevorkova, E. N. Dombrovskaya. Monography.[Text ] – Moscow. 2016
3. Kevorkova Z. A. Development of methodical Toolkit of economic security of organization/ J. A. Kevorkova [Text] //Accounting. Analysis. Audit. 2016. No. 3. P. 65-73
4. Kolesnik L. Methodology of the internal audit of public institutions/A. L. Kolesnik [Text] //Accounting. Analysis. Audit. 2017. No. 1. P. 47-54
5. Corruption in public procurement.//URL: http:// good-tender.ru/ beneficial-stati 52-korruptsiya v-goszakupkakh (date accessed :04. 04.2017)
6. Kupriyanova (2016) – Kupriyanova L.M. Quality of products is a key factor for successful business. International scientific journal – Economics. Business. Banks. Publishing house “RIM University” 2016. # 4 (17). Pp. 147-156.
7. Kupriyanova (2016) – Kupriyanova L.M. Quality management as a business development strategy. International scientific journal – Economics. Business. Banks. Publishing house “RIM University” 2016. Vol. 1. P. 63-75.

Abstract

Subject/Topic This article is devoted to the study of accounting of non-financial assets in state (municipal) institutions.

Goals/Objectives To study the specifics of organization of accounting in institutions, to study accounting and recording of transactions relating to non-financial assets. The analysis of indicators of the structure and movement of fixed assets.

Methodology Structure, composition, condition and efficiency of the use of fixed assets in the institution were studied. Non-financial assets have a significant share in the costs of the institution.

Conclusions and Relevance Non-financial assets play one of the main roles in the organization of normal functioning of the activities of any institution. The importance of analysis of non-financial assets lies, on the one hand, in the necessity of keeping the regime of austerity of budgetary resources, and on the other hand, each institution has a high social significance of the results of their work. The peculiarity of accounting in the institution is that non-financial assets are used only for carrying out activities, and not for extracting of economic benefits.

Keywords: accounting, analysis, non-financial assets, increase of efficiency of use.

References:

1. The Federal Law “On Accounting” dated 06.12.2010 № 402-ФЗ
2. Maslova Т.S. Accounting in state (municipal) institutions / SICS Infra-M. – 2016. S-400
3. Instruction on budgetary accounting, approved by the order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n
4. The Order of the Ministry of Finance of the Russian Federation “On approval of the Unified Chart of Accounts for public authorities (state bodies), local government bodies, government non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application” dated 01.12. .2010 No 157н in red. of 01/03/2016

Abstract

Subject/Topic The development of selection achievements is of particular importance for the development of the state, accordingly, the outcome of any research needs to be legally protected and timely reflected in accounting. Consequently, the focus of this work will be the features of the accounting of results of selection achievements and their further usage on the basis of legal regulations of the Russian Federation.

Goals/Objectives The main goal is to review the accounting of the results of selection and their protection, together with their further application.

Tasks: • to analyze the types of intellectual property rights; • to identify matching criteria for the selection achievement with the aim of obtaining the exclusive right;• to identify official regulatory documents governing their accounting; • to review the basic accounting transactions relating to the accounting of selection achievements by the type of usage rights; • to review the process of initial recognition of the results of selection achievements in accounting.

Methodology The definition of the process and characteristics of accounting on the basis of regulatory acts and their practical application.

Conclusion and Relevance Selection achievements are the results of intellectual activity and require the protection of property rights. Currently, the most investigated aspects of legal regulation of relations in the field of selection activities include the definition of conditions and criteria of their protection. The object must meet certain requirements and criteria. According to the Civil code of the Russian Federation, there is a certain list of rights belonging to the holder of the selection achievement.

Keywords: selection achievement, agriculture, intangible assets, tintellectual property, exclusive right, non-exclusive right, patent.

References:

1. The Civil code of the Russian Federation (part four) –http://www.consultant.ru/document/cons_doc_LAW_64629/
2. The Tax code of the Russian Federation (part two) – http://www.consultant.ru/document/cons_doc_LAW_28165/
3. The Provision on “Accounting of intangible assets” PBU 14/2007: the Order of the Ministry of Finance of Russia from 27.12.2007 №153n.
4. Accounting of the creation and use of selection achievements [Buhgalterskij uchet sozdaniya i ispol’zovaniya selekcionnyh dostizhenij] /Accounting in agriculture [Buhuchet v sel’skom hozyajstve], 2012, №8
5. Kuzmenkova – 2012 Kuzmenkova S. V. Methodological approaches to the audit of non-exclusive rights for use of selection achievements [Metodicheskie podhody k auditorskoj proverke prav neisklyuchitelnogo pol’zvaniya na selekcionnye dostizheniya] / Kuzmenkova S. V. // International accounting [Mezhdunarodnyj buhgalterskij uchet], 21 (219) – 2012
6. Onoprienko – 2012 Onoprienko.About.F. A selection achievement as part of the system of rights to results of creative activity [Selekcionnoe dostizhenie kak ehlement sistemy prav na rezul’taty tvorcheskoj deyatel’nosti] / Onopriyenko O. F.// Bulletin of Udmurt University [Vestnik Udmurtskogo Universiteta] №4 – 2012
7. Accounting of transactions related to obtaining of non-exclusive right to use a selection achievement [Uchet operacij, svyazannyh s polucheniem neisklyuchitel’nogo prava pol’zovaniya na selekcionnye dostizheniya] / “All for the accountant” [Vse dlya buhgaltera], 2010, №3
8. Golysheva N.I., Maksimova E.N. Osobennosti garmonizacii buhgalterskogo i nalogovogo ucheta v Rossii.// Upravlenie ehkonomicheskimi sistemami: ehlektronnyj nauchnyj zhurnal. 2013. № 12. [Elektronnyiy resurs] URL: http://cyberleninka.ru/article/n/osobennosti-garmonizatsii-buhgalterskogo-i-nalogovogo-ucheta-v-rossii (Data obrashcheniya: 29.04.2016)
9. Golysheva (2010) – Golysheva N.I. Monitoring and accounting of the financial result on contracts with a long production cycle [Kontrol’ i uchet finansovogo rezul’tata po dogovoram s dlitel’nym tekhnologicheskim tsiklom] Scientific and practical journal «Vestnik АKSOR» [Vestnik АKSOR] 2010. № 2 (17). S.102-103.

Abstract

Subject/Topic The article is devoted to the problems of accounting by Russian organizations of their own capital and its changes.

Goals/Objectives The objectives of the study are to consider approaches to understanding the capital structure and to develop recommendations for improving the practice of reflecting capital and its changes in Russian accounting in order to achieve convergence with IFRS.

Methodology The study is based on a comparison of the methods of compiling reporting forms according to national standards and IFRS. It includes an analysis of the practice of compiling them, using the example of public organization.

Conclusions and Relevance To improve the quality of reflecting equity in the Russian accounting it is recommended to move from item-by-item reflection of changes in equity to the grouping of reasons for changes, as in IFRS, to move from the category of additional capital to the category of other comprehensive income, and to exclude the practice of reflecting repurchased own shares under the item ‘Other current assets’.

Keywords: IFRS, RAS, equity, capital structure, statement of changes in equity, additional capital, other comprehensive income.

References:

1. Getman 2013 – Getman V. G. International Financial Reporting Standards: A Textbook [Mezhdunarodnyie standartyi finansovoy otchetnosti: uchebnik], M.: Finances and Statistics [M.: Finansyi i statistika], 2013. 656 p. [in Russian].
2. Comparative analysis of IFRS and RAS 2015 [Sravnitelnyiy analiz MSFO i RSBU]. URL: https://www.kpmg.com [in Russian].
3. International Financial Reporting Standards: Order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n [Mezhdunarodnyie standartyi finansovoy otchetnosti: Prikaz Minfina Rossii ot 28.12.2015 N 217n], ConsultantPlus Legal and Reference System [Spravochno-pravovaya sistema ‘KonsultantPlyus’] [in Russian].
4. Teterleva 2014 – Teterleva AS Practical aspects of the transition of Russian companies to IFRS [Prakticheskie aspektyi perehoda rossiyskih kompaniy na MSFO], M: IFRS Professional, 2014[in Russian].
5. Official site of PJSC Uralkali. URL: http://www.uralkali.com
6. ‘On approval of the Regulations on Accounting and Accounting in the Russian Federation’: Order of the Ministry of Finance of the Russian Federation of 29.07.1998 N 34n [Ob utverzhdenii Polozheniya po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federatsii: Prikaz Minfina RF ot 29.07.1998 N 34n], ConsultantPlus Legal and Reference System [Spravochno-pravovaya sistema ‘KonsultantPlyus’] [in Russian].
7. Letter of the Ministry of Finance of July 21, 2000 No. 04-02-05/2 [Pismo Minfina ot 21.07.2000 №04-02-05/2], ConsultantPlus Legal and Reference System [Spravochno-pravovaya sistema ‘KonsultantPlyus’] [in Russian].
8. Statement of changes in equity [Otchet ob izmeneniyah v kapitale]. URL: http://www.delprof.ru [in Russian].

Abstract

Subject/Topic The hedge accounting rules set by IAS39 have frustrated many financial statement preparers as the standard requirements were not linked to the common risk management practices, which sometimes made hedge accounting very costly or even impossible.

Goals/Objectives The article considers basic rules of hedge accounting with derivatives in accordance with IFRS 9.

Methodology Essential methods of hedge evaluation are also applied to fictitious companies, namely the critical terms method, the simple scenario analysis, the regression analysis, the Monte Carlo simulation method.

Conclusion and Relevance Newly introduced standard – IFRS 9 – resolves most of the issues with IAS 9.

Keywords: Derivatives, IFRS, hedging, hedge effectiveness, financial accounting, risk management, regression analysis, simulation modelling

References:

1. FinCAD and KPMG. The basics of accounting for derivatives and hedge accounting [Electronic resource] // URL: http://www.fincad.com/about-fincad/news/press-releases/2012/fincads-new-hedge-accounting-educational-series-helps (reference date: 05.11.2016).
2. In search of the perfect hedge // EY Reporting [Electronic resource] // http://www.ey.com/reporting (reference date: 05.11.2016).
3. Ramirez J. Accounting for Derivatives. Advanced Hedging under IFRS 9, 2-nd edition, Wiley, 2016.
4. International IFRS research group of EY. Hedge accounting under IFRS 9 [Electronic resource] // URL: http://www.ey.com/ru/en/home/library/ (reference date: 05.11.2016).
5. International IFRS research group of PricewaterhouseCoopers. Practical guide. General hedge accounting [Electronic resource] // URL: http://www.pwc.com/gx/en/research-insights.html (reference date: 05.11.2016).
6. Insights into IFRS. A Practical Guide to International Financial Reporting Standards, prepared by KPMG, 12th edition, Wiley, 2016, three volumes.

Abstract

Subject/Topic The problem of measuring the goodwill arose in economic science at the end of the XIX century and it is still a popular topic within the academic community and practitioners around the world.

Goals/Objectives The authors have set the main goal – to carry out a deep and multidimensional analysis of the different conceptions of goodwill as an object of accounting and valuation. In this regard, the following tasks have been delivered and performed: 1) analysis of the Russian and international accounting standards, covering the concept of “goodwill \ business reputation”; 2) study of alternative (non-accounting) approaches to the assessment of goodwill; 3) conduct of calculating and analytical work to assess the business reputation of the Russian company.

Methodology The study is based on the works of famous foreign scientists in the field of accounting, international standards and generally accepted accounting and reporting, as well as information about concept of EVA.

Conclusions and Relevance Total commitment to the use of more transparent methods of assessment will help companies not only to obtain benefit from the difference between the transaction price and the fair value, but also to improve business practices in this area as a whole.

Keywords: intangible assets, goodwill, business reputation, Russian Accounting Standards, International Financial Reporting Standards, fair value, concept of EVA

References:

1. Order of the Russian Ministry of Finance dated 27.12.2007 N 153n (ed. From 05.16.2016) “Approval of Provisions on accounting” Accounting of Intangible Assets “(PBU 14/2007) //” Rossiyskaya Gazeta “, of N 22, 02.02.2008 .
2. The News portal [electronic resource] Access: http://www.cnews.ru/news/top/2016-11-16_megafon_cobralsya_pokupat_mailru
3. The news portal [electronic resource] Access: http://stocks.investfunds.ru/news/113523/
4. “International Accounting Standard (IAS) 38” Intangible Assets “(effective in the territory of the Russian Federation on the basis of the Order of the Ministry of Finance of Russia from 28.12.2015 N 217n) (red. from 27.06.2016) / / Russian Ministry of Finance official website http:/ /www.minfin.ru/, 09.02.2016.
5. “International Financial Reporting Standard (IFRS) 3” Business Combinations “(effective in the territory of the Russian Federation on the basis of the Order of the Ministry of Finance of Russia from 28.12.2015 N 217n) (red. from 06.27.2016) / / Russian Ministry of Finance official website http:/ /www.minfin.ru/, 09.02.2016.
6. Kuzubov SA “Development of conceptual approaches to the measurement of goodwill in a historical perspective. Part 2 “[Electronic resource] Mode of access: http://cyberleninka.ru/article/n/gudvill-kak-obekt-ucheta-istoki-proishozhdeniya

Abstract

Goals/Objectives The article considers the impact of the new standard on the key financial indicators on the example of the Ural Airlines JSC.

Methodology A comparative analysis of forecasted financial ratios grouped by liquidity, turnover, solvency and profitability, as well as indicators of equity in enterprise value was performed.

Conclusion and Relevance The changes will mostly affect those companies which have significant share of leases in their financial portfolios.

Key words: IFRS 16, rent, leasing, the right-of-use asset, obligation to make future lease payments, liquidity ratios, turnover, solvency, profitability, company value.

References:

1. Bezzateeva T.A. IFRS 16 “Leases” // Journal “Actual Accounting” №10-2016 [Electronic resource] // URL: http://gaap.ru/articles/MSFO_IFRS_16_Arenda/ (reference date: 10.19.2016).
2. Vakaryuk E.G. ACCA IFRS 16 “Leases”: // Herald ACCA 2016 [Electronic resource] // http://www.accaglobal.com/russia/ru/research-and-insights/vestnik-2016/ifrs16.html (reference date: 04.11.2016).
3. Business aviation magazine “Air Transport Observer” (ATO) // airlines News [Electronic resource] // URL: http://www.ato.ru/news/ (reference date: 10.24.2016).
4. KPMG International Expert Group on lease accounting under IFRS, KPMG’s Expert Group on International Standards. IFRS (IFRS) 16, “Leases”. A more transparent balance sheet // Series Magazine “First Impressions” in 2016.
5. IFRS International Expert Group  LLC “Ernst & Young”. What are the proposed changes to lease accounting for your company? // Questions of practical application of IFRS for the senior management of the companies. Electronic journal. 2016. URL: http://www.ey.com/Publication/ (reference date: 24.10.2016).
6. IFRS. KPMG Viewpoint. A Practical Guide to International Financial Reporting Standards, prepared by KPMG, 12th edition, M .: Wiley Publishers, 2016, in three parts.
7. The official site of JSC “Ural Airlines”. URL: http://www.uralairlines.ru/ (reference date: 10.10.2016).
8. The official site of the Russian information-analytical agency “AviaPort”. URL: http://www.aviaport.ru/ (reference date: 20.10.2016).
9. “Interfax” Official Site center of corporate disclosure. URL: http://www.interfax.ru (reference date: 24.10.2016).
10. Uzornikova A.L., Asadov E.V. Maxim Olejnik. MSFO16: The new standard on leases. Changes in accounting, processes and systems [Electronic resource] // URL: http://www.pwc.ru/ru/press-releases.html/ (reference date: 10.22.2016).
11. IFRS Expert Group ZAO “Deloitte & Touche CIS”. IFRS (IFRS) 16, “Leases” / Overview [Electronic resource] // URL: https://www2.deloitte.com/ru/ (reference date: 20.10.2016).

Abstract

Subject/Topic The subject of this research is the recognition of capital assets in accounting and the procedures of their accounting in accordance with International Accounting Standards and Russian Accounting Standards.

Goals/Objectives The main objective of this research is verification of correlation of provisions of the drafted project of Federal Accounting Standards of capital assets accounting with International Accounting Standards, which have become the basis for the development of such project, and Russian Accounting Standards, represented by currently valid Accounting Regulations 6/01 «Accounting for Capital Assets». Consequently, the aim is to estimate common points and differences between the named Standards.

Methodology The main research method used in this study is benchmarking assessment of accounting treatment concerning the recognition of items as the capital assets in accounting, and the maintenance of capital assets accounting in accordance with International Accounting Standards and Russian Accounting Standards. Russian Accounting Standards are represented by currently valid Accounting Regulations 6/01 «Accounting for Capital Assets» and project of Federal Accounting Standards for Capital Assets accounting.

Conclusion and Relevance To some extent, introduction of Federal Accounting Standards will lead to the convergence of specifications, principles and rules of Russian Accounting Standards and International Accounting Standards for capital assets accounting, but at the same time Federal Accounting Standards will also contain some domestic historical accounting features.

Keywords: IAS, RAS, FAS, capital assets, accounting unit, acquisition value, self-cost, revaluation, depreciation, disposal.

References:

1. International Accounting Standards IAS 16 “Property, Plant and Equipment” [in Russian];
2. Federal Law “On Accounting” [o buhgalterskom uchete] from 06.12.2011 № 402-FA (in force as of 23.05.2016) [in Russian];
3. Order of the Ministry of Finance from 30.03.2001 № 26n “On Approval of Accounting Regulations “Accounting for Capital Assets” AR 6/01″ [Ob utverzhdenii Polozheniya po buhgalterskomu uchetu “Uchet osnovnyih sredstv” PBU 6/01] (in force as of 16.05.2016) [in Russian];
4. Project of Federal Accounting Standards “Capital Assets” [Osnovnyie sredstva], developed by noncommercial organization Fund “National non-state regulator of accounting” Accounting Methodological Centre” [Fond “Natsionalnyiy negosudarstvennyiy regulyator buhgalterskogo ucheta “Buhgalterskiy metodologicheskiy tsentr”] (in force as of 11.02.2017) [in Russian].
5. Kupriyanova, Golysheva (2016) – Kupriyanova L.M., Golysheva N.I. Risk analysis based on the financial statements data. Economy. Business. Banks. 2016. T. 10. P. 40-55.
6. Golysheva (2015) – Golysheva N.I. Problems of VAT accounting performed by tax agents. Economy. Business. Banks. 2015. № 4 (13). Pp. 108-115.

Abstract

Subject/Topic This article observes general reference points according to International Financial Reporting Standards (IFRS) which are used to calculate the discount ratio with a view to defining fair value of assets or liabilities.

Goals/Objectives The main goal is to determine universal method of revealing the ratio needed. There were studied different theoretical principles, stated by particular IFRS, and practical approaches of defining the relevant discount ratio.

Methodology The article explores advantages and disadvantages of using CAPM-model, additive models, based on non-risk rate of return, also the derivatives from these highly recognized methods.

Conclusions and Relevance As a result, the author created standardized mathematical model of calculating discount ratio that could be used in accounting in the real firm.

Keywords: accounting, managerial accounting, IFRS, IAS, fair value, discount ratio, time value of money, mathematical model, CAPM-model.

References:

1. Getman (2015) – Getman V.G. International financial reporting standards: textbook for Universities for Economic majors [Mezhdunarodnyie standarti finansovoi otchetnosti: uchebnik dlya vuzov po economicheskim spetsialnostyam i napravleniyam], INFRA-M [INFRA-EM] 2015. 559 p. [in Russian].
2. Lisovskaya-Mamedov (2016) – Lisovskaya I.A., Mamedov T. S.-O. Measurement model for Capital Assets as instrument of estimating the discount ratio [Model otsenki kapitalnikh aktivov kak instrument otsenki stavki diskontirovaniya], Russian Enterprise [Rossyiskoye predprinimatelstvo] 2016 #7. p. 937-950 [in Russian].
3. Lomtatidze (2015) – Lomtatidze O.V. Calculation of discount ratio for IFRS: general methodology [Raschyot stavki diskontirovaniya dlya tselei MSFO: obshchaya metodologiya], Audit journal [Auditorskiye vedomosti] 2015 #4. p. 45-56 [in Russian].
4. Official web-site of the Ministry of Finance of the Russian Federation [Ofitsialnyi sait Ministerstva finansov Rossyiskoi Federatsyi]. URL: http://minfin.ru/ru/perfomance/accounting/mej_standart_fo/docs/ (date of reference 10/19/16) [in Russian].
5. Electronic source RusBonds Interfax Group [Elektronnyi portal RusBonds Gruppa Interfax] URL: http://www.rusbonds.ru/cmngos.asp (date of reference 10/19/16) [in Russian].

Abstract
Subject/Topic This article is devoted to the methods of accounting for transactions and determining the share of users of various forms of payments in France and Russia, it is based on the analysis of the accounts of the two countries and registration of transactions.

Methodology In the article were studied methods of accounting of settlements in France and in the Russian Federation.

Conclusion and Relevance We have noticed, that the proportion of payments effected with banking cards in Russia is 57% vs. 50% in France. Other types of payments in France have a higher percentage than in Russia. But generally, we can say that in both countries the use of the check has decreased significantly and there is an evolution in the regular payments with a bank card.

Key words: accounting, accounting of payments for products and services.

References:

1) Plan Comptable General francais ( PCG )

2) Decree № 2015-741 of June 24, 2015 to the article L. 112-6.

3) Decree № 3073-U of the Central Bank of the Russian Federation 07/10/2013.

4) Article “Methods of accounting of payment” on the site http://www.memocompta.fr/comptabilite/reglement published on 30/04/2014.

5) http://www.compta-facile.com/comptabilisation-operations-bancaires/

6) Publication of the French Banking Federation of the 20.09.2016 “Means of payment”.

Abstract

Subject/Topic The collapse of the Soviet Union and the simultaneous strengthening of foreign regional economic and political integration determined the activation of integration processes in the post-Soviet space to develop a new vector of the foreign economic strategy of the former union states. Thereby in the post-Soviet space three groups of regional blocs were formed.

Goals/Objectives The article is devoted to the analysis of integration processes in the post-Soviet space, particularly the definition of the prerequisites and priority directions of integration within the framework of the allocated regional blocks. The author pays most attention to the evolution of integration processes in the Eurasian space, the place of the Eurasian Economic Union in the modern system of international relations.

Methodology In this work, such general scientific methods of research as quantitative, qualitative analysis and synthesis, induction and deduction methods, study and generalization of domestic and foreign practice were applied. To assess the potential of integration associations, analysis of the main macroeconomic and demographic indicators and indicators of mutual trade was used.

Conclusions and Relevance After the collapse of the Soviet Union, the former union republics chose different ways of further development. Latvia, Lithuania and Estonia followed in the footsteps of European integration, the Commonwealth of Independent States was formed. The greatest interest is currently represented by the Eurasian Economic Union, a young integration group established in 2015 and making an application to strengthen its influence in the world arena, serving as a competitor to the European Union. Within the framework of the intra-Eurasian integration with the participation of China, the Shanghai Cooperation Organization has a great development potential.

Keywords: post-Soviet space, regional integration, Eurasian integration, Eurasian Economic Union (EAEU).

References:

1. Andronova I.V. Evolution of integration processes in the post-Soviet space [Evolyutsiya integratsionnykh protsessov na postsovetskom prostranstve] // Bulletin of the Peoples’ Friendship University of Russia, series Economics, [Vestnik RUDN, seriya Ekonomika] 2012 # 5. – P. 74 [S. 74].
2. Eurasian economic integration: figures and facts [Evraziiskaya ekonomicheskaya integratsiya: tsifry i fakty]. URL: http://www.eurasiancommission.org/en/Documents/broshura26_RUS_v5.pdf (access date: 05/06/2017) [data obrashcheniya: 05.06.2017].
3. Kvaratskheliya M. Political scientist: «Commonwealth of Democratic Choice» is an alternative to the CIS [Politolog: «Sodruzhestvo demokraticheskogo vybora – alternativa SNG»]. URL: https://ria.ru/politics/20051129/42258753.html (access date: 05/06/2017) [data obrashcheniya: 05.06.2017]
4. Kondratyev Y. In Europe there are no leaders, in the EAEU leaders are all [V Evrope net liderov, v EAES lidery vse]. URL: http://www.pravda.ru/economics/rules/globalcooperation/04-11-2014/1233725-eaes-0/ (access date: 05/06/2017) [data obrashcheniya: 05.06.2017]
5. Kulik S.A, Spartak A.N, Yurgens I.Y. Economic interests and tasks of Russia in the CIS [Ekonomicheskie interesy i zadachi Rossii v SNG] – M: Econ-Inform, Institute of Contemporary Development [M: Ekon-Inform, Institut sovremennogo razvitiya] 2010 – P. 7. [S. 7]
6. Lavrov V.S. Status and activities of the Shanghai Cooperation Organization: the international legal aspect [Status i deyatel’nost’ Shankhaiskoi organizatsii sotrudnichestva: mezhdunarodno-pravovoi aspekt]. – The dissertation author’s abstract on competition of a scientific degree of the candidate of legal sciences, specialty 12.00.10 «International law; European law» [Avtoreferat dissertatsii na soiskanie uchenoi stepeni kandidata yuridicheskikh nauk, spetsial’nost’ 12.00.10 «Mezhdunarodnoe pravo; Evropeiskoe parvo»] // Institute of State and Law of the Russian Academy of Sciences [Institut gosudarstva i prava Rossiiskoi akademii nauk] 2008. – P. 3 [S. 3]
7. Laurinas K. CIS: the path to nowhere [SNG: put’ v nikuda]. URL: http://inosmi.ru/world/20070821/236162.html (date of circulation: 05/06/2017) [data obrashcheniya: 05.06.2017].
8. Fursov A. The core of Eurasia: the historical foundations of spatial unity [Serdtsevinnye zemli Evrazii: istoricheskie osnovaniya prostranstvennogo edinstva] // Monthly scientific and political journal «International Life» [Ezhemesyachnyi nauchno-politicheskii zhurnal «Mezhdunarodnaya zhizn’»] 2015 # 1 (1-192). – P. 89 [S. 89].
9. Shutsun V., Chinsun V. CIS and modern politics of China [SNG i sovremennaya politika Kitaya] // Journal «Free Thought» [Zhurnal «Svobodnaya mysl’»]. – Moscow: Politizdat [Moskva: Politizdat] 2012 # 5-6 (1633). – P. 85 [S.85].

Abstract

Subject/Topic The subject of the study is the analysis of the organization’s social development strategy; social, economic, and environmental efficiency.

Goals/Objectives Research of the problems of companies of different levels; social and economic relations and labor conditions, relations between employees of the organization.

Methodology The methodology of the research is to establish the features of social and economic development of personnel, to find rational solution of urgent problems that will maximally satisfy the material and spiritual needs of the team.

Conclusion and Relevance Effective management contributes to the achievement of all strategic objectives by influencing actions and motivation, ensuring the achievement of maximum productivity in the workplace. The social component of the management of the production process allows to create working team prepared for joint work, the development of comfortable working conditions, and maximum management efficiency.

Keywords: stability of activity, organization, personnel management, labor productivity, production, management, financial resources, economic stability, financial stability.

References:

1. Sibileva, Syrovatskaya (2017) – Sibileva E.V., Syrovatskaya A.A. The effectiveness of the company’s management in times of crisis and its impact on labor productivity // International Scientific and Research Journal. 2017. No. 1-1 (55). Pp. 68-70.

2. Armstrong (2002) – Armstrong M. Strategic management of human resources / Trans. from English. M: INFRA-M. 2002.

3. Brooking (2001) – Brooking E. Intellectual Capital. The key to success in the new millennium / Trans. from English. St. Petersburg, Peter. 2001.

4. Tsips, Tovb (2009) – Tsips G.L., Tovb A.S. Projects and project management in a modern company. Moscow: Olimp-Biznes, 2009.

5. Burton (1995) – Burton, J. Combination of cooperation and competition as the main strategy of the firm [United Kingdom]. // J. Gen. Manag. 1995. Vol. 21, No. 1. P. 1-23.

6. Weder (1992) – Weder, R. Strategisches Management internationaler Firmen: Heimmarktvorteile nutzen – Schweiz. Maschinenmarkt. 1992. Vol. 92, No. 15. S. 74-75.

Abstract

Subject/Topic In the article were considered the features of evaluation of financial stability of the railway transportation on the example of open joint-stock company “The Russian Railways”, the directions of stabilization of financial condition of population are defined.

Goals/Objectives The main task was to consider the elements of financial stability of JSC Russian Railways.  For this, the company’s financial stability was analyzed for a three-year period, and the reasons restraining the development were considered.  Recommendations for the increase of efficiency are given.

Methodology The analysis of financial stability based on the score system of evaluation of the capital structure and solvency of enterprise was carried out.

Conclusions and Relevance Score assessment of financial stability has shown which class of financial stability JSC RZD belongs to, the financial condition and the risks of interaction with this enterprise for its partners are determined.

Keywords: Financial stability, financial analysis, liquidity, solvency, profitability, financial stability.

References:

1. Turmanidze, T. Financial stability as one of the criteria for assessing the effectiveness of investment projects: Investments in Russia.  [Finansovaya ustoichivost’ kak odin iz kriteriev ozenki effektivnosti investizionnih proektov: Investizii v Rosii], – 2011. – # 9 – P. 35-38.
2. Grachev, A.V.  Financial stability of the enterprise: the criteria and methods of evaluation in a market economy: a training manual.  [Finansovaya ustoichivost’ predpriyatiya: kriterii i metodi ozenki v rinochnoi ekonomike: uchebnoe posobie]. – M.: Business and service [Delo i servis].  2015.-396 p
3. Vitchenko, M. N. Analysis of financial and economic activities of the railway transport enterprises: Textbook. [Analiz finansovo-hozyaistvennoi deyatel’nosti predpriyatii zheleznodorozhnogo transporta: Uchebnik], M.:The Route [Marshrut], 2013. – 240 p.

Abstract

Subject/Topic Despite the level of R&D expenditures incurred during the last decades, the level of innovation activity of economic entities is insufficient for provision of leadership position of the national economy. This fact requires not only the attention of the state and private business, but also performance of further research.

Goals/Objectives The research of the factors influencing the level of innovation activity of economic entities of the national economy, the development of the approach to its evaluation and recommendations for its improvement.

Hypothesis Innovative activity of economic entities depends on the innovative capacity of the economic system within which they operate.

Methodology The authors have identified three key components that influence the level of innovative activity; examined the correlation of innovative potential and innovative activity. The authors have developed the approach to evaluation of implementation of innovative activities by economic entities, suggested recommendations for activation of innovation processes in economic systems.

Conclusions and Relevance The approach to the analysis of the level of innovation activity of economic systems was proposed. The declared provisions can be taken into account when developing the strategy of advanced development of economic systems on the basis of activation of innovative processes of economic entities.

Keywords: innovative activity, innovative susceptibility, innovative potential, innovative infrastructure.

References:

1. Official site of Federal state statistics service [Ofitsialnyiy sayt Federalnoy sluzhbyi gosudarstvennoy statistiki]. Electronic access: http://www.gks.ru [in Russian]
2. Astafev E.V., Astafeva O.V The formation of the industrial development path of the national economy to ensure the transition to a new technological order [Formirovanie industrialnoy traektorii razvitiya natsionalnoy ekonomiki dlya obespecheniya perehoda k novomu tehnologicheskomu ukladu], Regional economy: theory and practice [Regionalnaya ekonomika: teoriya i praktika]. 2016. # 5 (428), pp. 109-120. [in Russian]
3. Innovative development: economy, intellectual resources, knowledge management [Innovatsionnoe razvitie: ekonomika, intellektual’nye resursy, upravlenie znaniiami] / Under the editorship of B. Z. Milner. – M.: INFRA-M, 2010. [in Russian]
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6. Kiseleva I. A., Tramova A. M. Innovative strategy of development of sector as a condition for sustainable economic growth [Innovatsionnaia strategiia razvitiia otraslevykh kompleksov kak uslovie ustoichivogo ekonomicheskogo rosta]. Regional economy: theory and practice [Regional’naja jekonomika: teorija i praktika]. 2014. – #1 (328). – pp. 2-9. [in Russian]
7. Hagerstrand T. Innovation Diffusion as a spatial process [Diffuziia innovatsii kak prostranstvennyi protsess]. M., 1993. [in Russian]

Abstract

Subject/Topic Management of intellectual capital should be based on an integrated approach for building a full-scale assessment system for all its components.

Goals /Objectives Research of approaches and methods of analysis of indicators of human intellectual capital of the company.

Methodology The evaluation of the human capital of an economic entity is based on a natural (temporary) assessment, the application of a cost model, the value of human capital and the monetary model. The evaluation process should begin with the analysis of indicators: the characteristics of employees in the company; the level of employee satisfaction, the added value and sales for each employee, the experience of employees in a particular position, etc. Corporate management of intellectual capital of the company is in need of new approaches, focused on the creation, dissemination and productive application of knowledge.

Conclusion and Relevance It is advisable to implement measures to improve the management of corporate intellectual capital. First of all, it is necessary to legalize the rights to intellectual property objects and create a system of their protection; to ensure the effective use of knowledge and skills of company employees; to implement an effective incentive and motivation system for employees; to organize competitions for the development of innovative projects; to create the institute of management of intellectual capital; to create a system for assessing and accounting of the intellectual capital of an economic entity.

Keywords: intellectual capital, cost model, value of human capital, protection of rights to intellectual property, management of intellectual capital, accounting of intellectual capital, brand, customer service, product value, reputation level.

Reference:

1. Dresvyannikov (2017) – Dresvyannikov V.A. Human intellectual capital: theory, methodology and practice of evaluation: monography / V.А. Dresvyannikov, O.V. Losev. – Moscow: RUSAYNS, 2017. – 284 p.
2. Zizin (2013) – Zizin A.S. Evolution of scientific views on the concept of “client capital” // Modern problems of science and education. – 2013. – No. 1
3. Iskhakova E.I. Intellectual capital: concept, essence, structure / EI Iskhakova, OB Kazakova, NA Kuz’minykh // Economics and management: scientific and practical journal. – 2014. – No. 5. – P. 68-72.
4. Kolpakova (2008) – Kolpakova O.N. Development of intellectual capital in innovative systems: monography / О.N. Kolpakov. – M.: Publishing house “Paleotyp”, 2008. – 160 p.
5. Loseva, Dresvyannikov (2017) – Loseva OV, Dresvyannikov V.A. Human intellectual capital: theory, methodology and practice of evaluation: monography / O.V. Loseva, V.A. Dresvyannikov. – Moscow: Rusains, 2017. – 282 p.
6. Kupriyanova, Basova (2017) – Kupriyanova L.M., Basova A.G. Development of the Eurasian and national markets for intellectual property. [Razvitie evrazijskogo i nacional’nogo rynkov intellektual’noj sobstvennosti] Economy. Business. Banks. [Izdatelskiy dom: «RIM Universitet». Mezhdunarodnyiy nauchnyiy zhurnal – Ekonomika. Biznes. Banki.] 2017. No. 1 (18). Pp. 121-130.
7. Kupriyanova (2017) – Kupriyanova L.M. Actual problems of the commercialization of science-intensive technologies. [Aktual’nye problemy kommercializacii naukoemkih tekhnologij] Economy. Business. Banks. [Izdatelskiy dom: «RIM Universitet». Mezhdunarodnyiy nauchnyiy zhurnal – Ekonomika. Biznes. Banki.] 2017. No. 1 (18). Pp. 52-64.
8. Kupriyanova, Usmanova (2016) – Kupriyanova L.M., Usmanovа T.H. Features of the economy of intellectual property. [Osobennosti ehkonomiki intellektual’noj sobstvennosti] Economy. Business. Banks. 2016. № 3 (16). Pp. 81-94.
9. Ermolenko, Popova (2012) – Ermolenko V.V., Popova E.E. Intellectual capital of the corporation: essence, structure, development strategies and management model [Intellektual’nyj kapital korporacii: sushchnost’, struktura, strategii razvitiya i model’ upravleniya] // Human. Community. Control. [CHelovek. Soobshchestvo. Upravlenie.]-2012.- No. 2.- P. 110-122.
10. Kupriyanova, Usmanova (2016) – Kupriyanovа L.M., Usmanov T.H. Analysis of indicators of intellectual property. [Analiz pokazatelej intellektual’noj sobstvennosti] Economy. Business. Banks. [Izdatelskiy dom: «RIM Universitet». Mezhdunarodnyiy nauchnyiy zhurnal – Ekonomika. Biznes. Banki.] 2016. T. 9. P. 9-23.
11. Usmanova, Kupriyanova (2016) – Usmanovа T.H., Kupriyanova L.M. Management in the commercialization of intellectual property. [Menedzhment v kommercializacii intellektual’noj sobstvennosti] Economy. Business. Banks. [Izdatelskiy dom: «RIM Universitet». Mezhdunarodnyiy nauchnyiy zhurnal – Ekonomika. Biznes. Banki.] 2016. T. 1. P. 9-25.

Abstract

Subject/Topic This paper discuses some key aspects of the process of empirical research of controlling systems in the strategic management. The relationship between performance measures and reward systems and business development strategy was the area of interest.

Goals/Objectives The purpose of the paper is to critically summarize and systemize views on the role and importance of controlling systems in the strategic management to clarify main parameters and directions of their development.

Methodology The author seeks not to provide a comprehensive review of publications, but to explore this relationship through examining a series of issues that have emerged as central in this literature to assess what we can conclude in terms of the practical implications of the research.

Conclusion and Relevance The reasons and conditions for the practical implications of the controlling systems in strategic management in quickly changing economic environment were established. The prospects of their using for the large enterprises management were identified. They ensure timely initiation and coordination of the right actions at different levels of business organization. The implementation of progressive reward systems allows increasing and effective realizing companies’ investment and innovation potential. It provides their sustainable economic growth based on adjustment parameters of the business-model.

Keywords: controlling system; business analysis; strategy; turbulence, efficiency

References

1. Langfield-Smith K. and Smith D. Management Control and Trust in Outsourcing Relationships. Management Accounting Research, 2003, vol. 14, no. 3, pp. 281–307.
2. Berdnikov V.V. Kontrolling biznesa: modeli, razvitie, problemy, resheniya: monografiya [Business Controlling: model development, problems, solutions: a monograph]. M.: Izd. dom «Ekonomicheskaya gazeta», 2012, 488 p.
3. Gavel O.Y. Prospects of using controlling systems in the strategic management // Financial Analytics: Science and Experience, 2017, vol. 10, issue 1, pр. 4–19
4. Olve N.-G., Petri K.-I., Roi Zh., Roi S. Balans mezhdu strategiei i kontrolem. [Making Scorecards Actionable. Balancing Strategy and Control]. SPb.: Piter, 2005, 320 p.
5. Vetluzhskikh E. Sistema voznagrazhdeniya: Kak razrabotat’ tseli i KPI. [Reward system: How to develop goals and KPI]. 3-e izd., pererab. i dop.: Al’pina Pablisher. Moskva, 2014, 224 p.
6. Govindarajan V. A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy. Academy of Management Journal, 1988, vol. 31, no. 4, pp. 828–853.
7. Berdnikov V.V. [Controlling staff and its role in enhancing the strategic effectiveness of agribusiness]. Vektor nauki TGU = Vector of Science TSU, 2011, no. 2, pp. 143-146. (in Russ.)
8. Kaplan R., Norton D. Sbalansirovannaya sistema pokazatelei. Ot strategii k deistviyu. [The Balanced Scorecard. From strategy to action]. M.: ZAO «Olimp-Biznes», 2003, 304 p.
9. Ittner C., Larcker D., and Randall T. Performance Implications of Strategic Performance Measurement in Financial Services Firms. Accounting, Organizations and Society, 2003, vol. 28, no. 7-8, pp. 715–741.
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11. Barilenko V.I., Berdnikov V.V., Gavel O.Y., Kerimova C.V. Analiticheskie instrumenty obosnovaniya i monitoringa effektivnosti biznes-modelei ompanii malogo i srednego biznesa: Monografiya. [Analytical tools study and monitor the effectiveness of business-models small and medium-sized companies: a monograph]. Pod red. prof. V.I. Barilenko. M.: Izd. dom «Ekonomicheskaya gazeta», 2014, 308 p.
12. Barilenko V.I., Berdnikov V.V., Gavel O.Y., Kerimova C.V. Informatsionno-analiticheskie metody otsenki i monitoringa effektivnosti innovatsionnykh proektov.: Monografiya. [Information-analytical methods for evaluating and monitoring the effectiveness of innovative projects: a monograph]. Pod red. prof. V.I. Barilenko. M.: Izd. «Rusains», 2015, 164 p.
13. Ittner C., Larcker D., Meyer M. W. Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard. The Accounting Review, 2003, vol. 78, no. 3, pp. 725–758.
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Abstract

Subject/Topic The development of selection achievements is of particular importance for the development of the state, accordingly, the outcome of any research needs to be legally protected and timely reflected in accounting. Consequently, the focus of this work will be the features of the accounting of results of selection achievements and their further usage on the basis of legal regulations of the Russian Federation.

Goals/Objectives The main goal is to review the accounting of the results of selection and their protection, together with their further application.

Tasks: • to analyze the types of intellectual property rights; • to identify matching criteria for the selection achievement with the aim of obtaining the exclusive right;• to identify official regulatory documents governing their accounting; • to review the basic accounting transactions relating to the accounting of selection achievements by the type of usage rights; • to review the process of initial recognition of the results of selection achievements in accounting.

Methodology The definition of the process and characteristics of accounting on the basis of regulatory acts and their practical application.

Conclusion and Relevance Selection achievements are the results of intellectual activity and require the protection of property rights. Currently, the most investigated aspects of legal regulation of relations in the field of selection activities include the definition of conditions and criteria of their protection. The object must meet certain requirements and criteria. According to the Civil code of the Russian Federation, there is a certain list of rights belonging to the holder of the selection achievement.

Keywords: selection achievement, agriculture, intangible assets, tintellectual property, exclusive right, non-exclusive right, patent.

References:

1. The Civil code of the Russian Federation (part four) –http://www.consultant.ru/document/cons_doc_LAW_64629/
2. The Tax code of the Russian Federation (part two) – http://www.consultant.ru/document/cons_doc_LAW_28165/
3. The Provision on “Accounting of intangible assets” PBU 14/2007: the Order of the Ministry of Finance of Russia from 27.12.2007 №153n.
4. Accounting of the creation and use of selection achievements [Buhgalterskij uchet sozdaniya i ispol’zovaniya selekcionnyh dostizhenij] /Accounting in agriculture [Buhuchet v sel’skom hozyajstve], 2012, №8
5. Kuzmenkova – 2012 Kuzmenkova S. V. Methodological approaches to the audit of non-exclusive rights for use of selection achievements [Metodicheskie podhody k auditorskoj proverke prav neisklyuchitelnogo pol’zvaniya na selekcionnye dostizheniya] / Kuzmenkova S. V. // International accounting [Mezhdunarodnyj buhgalterskij uchet], 21 (219) – 2012
6. Onoprienko – 2012 Onoprienko.About.F. A selection achievement as part of the system of rights to results of creative activity [Selekcionnoe dostizhenie kak ehlement sistemy prav na rezul’taty tvorcheskoj deyatel’nosti] / Onopriyenko O. F.// Bulletin of Udmurt University [Vestnik Udmurtskogo Universiteta] №4 – 2012
7. Accounting of transactions related to obtaining of non-exclusive right to use a selection achievement [Uchet operacij, svyazannyh s polucheniem neisklyuchitel’nogo prava pol’zovaniya na selekcionnye dostizheniya] / “All for the accountant” [Vse dlya buhgaltera], 2010, №3
8. Golysheva N.I., Maksimova E.N. Osobennosti garmonizacii buhgalterskogo i nalogovogo ucheta v Rossii.// Upravlenie ehkonomicheskimi sistemami: ehlektronnyj nauchnyj zhurnal. 2013. № 12. [Elektronnyiy resurs] URL: http://cyberleninka.ru/article/n/osobennosti-garmonizatsii-buhgalterskogo-i-nalogovogo-ucheta-v-rossii (Data obrashcheniya: 29.04.2016)
9. Golysheva (2010) – Golysheva N.I. Monitoring and accounting of the financial result on contracts with a long production cycle [Kontrol’ i uchet finansovogo rezul’tata po dogovoram s dlitel’nym tekhnologicheskim tsiklom] Scientific and practical journal «Vestnik АKSOR» [Vestnik АKSOR] 2010. № 2 (17). S.102-103.

Abstract

Subject/Topic Separation of intellectual ownership according to certain categories is a thorny issue in today’s legal society.

Goals/Objectives

The purpose of the study: the study of signs and the types of intellectual property objects under Russian law.

Objectives of the study:

1. To compare objects of intellectual property according to the legislation of the Russian Federation and various international legal documents.

2. To find and analyze statistics on intellectual property of Russia in 2016-2017.

Conclusion and Relevance It is necessary to improve both Russian and foreign legislation in the field of intellectual property.

Keywords: intellectual property, copyright, industrial property, know-how, World Convention on copyright, Civil code, Intellectual property Code of France, Patent regulations under the Eurasian patent Convention.

JEL:03

References:

1. Copyright. The UNESCO Newsletter. The seizures and limitations of copyright in the digital environment. 2003. N 1. T. XXXVII. Pp. 77 – 90.
2. Belov V.V. Intellectual Property. M., 1997. P. 11.
3. World Copyright Convention, Geneva, 1952.
4. The Civil Code of the Russian Federation (Part Four) of December 18, 2006 N 230-FZ (as amended on 03/03/2016, as amended on March 28, 2017) (as amended and supplemented, effective from 01/01/2017 ), Article 1255.
5. The official website of the Federal Service for Intellectual Property (Rospatent). URL: http://www.rupto.ru
6. Patent instruction to the Eurasian Patent Convention, approved by the Administrative Council of the Eurasian Patent Organization, December 1, 1995.
7. Recommendations ICC on intellectual property. Review of current issues for entrepreneurs and authorities. Issue No.11, 2012
8. Fund “Notes of the Fatherland.” URL: http://www.strana-oz.ru/2005/1/ponyatie-i-kategorii-intellektualnoy-sobstvennosti
9. Kupriyanova, Basova (2017) – Kupriyanova L.M., Basova A.G. Development of the Eurasian and national markets of intellectual property. International scientific journal – Economy. Business. Banks. Publishing house “RIM University” 2017. No. 1 (18). Pp. 121-130.
10. Kupriyanova, Usmanova (2016) – Kupriyanova L.M., Usmanova Т.Х. Features of the economy of intellectual property. International scientific journal – Economy. Business. Banks. Publishing house “RIM University” 2016. № 3 (16). Pp. 81-94.
11. Novruzlu, Kupriyanova (2016) – Novruzlu S.A.O, Kupriyanova L.M. The essence and purpose of the analysis of commercialization of intellectual property. In the collection: The project for Russia The collection of articles of the participants of the VII International Scientific Student Congress: an electronic resource. Supervisor collection: V.I. Barilenko, Responsible Editors: О.V. Karamova, A.P. Buevich. 2016. P. 879-882.
12. Kupriyanova (2017) – Kupriyanova L.M. Actual problems of commercialization of science-intensive technologies. International scientific journal – Economy. Business. Banks. Publishing house “RIM University” 2017. No. 1 (18). Pp. 52-64.