Reference:
Glushchenko V.V., Glushchenko I.I..
Finance Facility for Increasing Competence of the Corporate Staff by Means of Additional Training
// Financial Law and Management. – 2016. – ¹ 1.
– P. 85-95.
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Abstract: The subject of the present article is the methodological aspects of the staff competence as well as the structure of the multichannel finance facility for increasing the corporate staff competence. The object of the research is the multichannel finance facility for increasing the competence of the corporate staff as part of the policy aimed at creating and implementing the best available technologies to increase the quality of the higher professional education. To achieve this purpose, the authors have solved the following tasks: - set the task to increase the staff competence by applying the concept of creation and implementation of the best available technologies for increasing the quality of education; - studied the contents and peculiarities of the development and implementation of the strategy of increasing the corporate staff competence; developed the finance facility and analyzes structural elements of the multichannel finance facility for increasing the staff competence. The research methods used by the author of the article include synthesis and analysis, comparative analysis, logical analysis, financial analysis and forecasting, stochastic analysis and financial studies. The scientific novelty of the research is caused by the fact that the authors develop the facility for increasing the corporate staff competence, study the goal to increase the staff competence within the framework of the concept of the best available technologies of education and maintenance of a required quality of the staff training and discuss the definition, contents, structure of the strategy for increasing the quality of education as well as study the methodological aspects of the development of the multichannel finance facility of additional training of the corporate staff including the insurance mechanism of such financing of increasing the corporate staff competence.
Keywords: employer, quality, education, technology, strategy, competence, mechanism, finances, staff, insurance
References:
Federal'nyy zakon RF "O vnesenii izmeneniy v Federal'nyy zakon «Ob okhrane okruzhayushchey sredy" i otdel'nye pravovye akty Rossiyskoy Federatsii» ot 21 iyulya 2014 goda ¹ 219-FZ.
Glushchenko V.V., Glushchenko I.I. Upravleniem personalom innovatsionnoy deyatel'nosti na osnove analiza rabot i urovnya kompetentnosti // Trendy i upravlenie. — 2015.-¹ 3.-S.220-223. DOI: 10.7256/2307-9118.2015.3.15902
Federal'nyy zakon RF "Ob obrazovanii v Rossiyskoy Federatsii" ¹273-FZ, vstupil v silu: 1 sentyabrya 2013 g.
Efimova I.A. Povyshenie kachestva vysshego obrazovaniya v Rossiyskoy Federatsii // Rossiyskoe predprinimatel'stvo. — 2011. — ¹ 5 Vyp. 1 (183). — c. 151-154. — http://old.creativeconomy.ru/articles/11716/.
Kruglov M.I. Strategicheskoe upravlenie kompaniey. Uchebnik dlya VUZov. – M.: Russkaya Delovaya Literatura, 1998. – 768 s.
Glushchenko V.V., Glushchenko I.I. Tsennostnyy podkhod pri formirovanii i realizatsii kontseptsii razvitiya distantsionnogo obrazovaniya // Pedagogika i prosveshchenie
Reference:
Sokolova, E.D..
Legal regulation of budget activities
of state and municipal units
(theory and law-making)
// Financial Law and Management. – 2013. – ¹ 2.
– P. 119-135.
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Abstract: This article concerns budget activities of state and municipal units. Budget activities are
established within the framework of financial policy of a state. The Addresses of the President of the
Russian Federation to the Federal Assembly of the Russian Federation are of special value to this
type of financial activity. Budget activities of state and municipal units are usually implemented in
legal forms. In addition to budget activities, the article concerns with the sub-discipline “budget
law”. The author establishes the main categories of budget law, the definition of budget for legal
and economic categories. In this article the author analyzes budget structure and system of the
Russian Federation. She discusses the problems regarding legal regulation of budget activities, such as formation of state budget revenues and expenditures, guarantees of factual independence
of budgets, and equality of budget rights. Thanks to budget activities the financial resources of
the state are formed.
Keywords: financial activity, budget activity, budget law, the Addresses of the President, budget, budgetary structure, budget system, non-budget funds, budget federalism, budget revenue.
References:
Bekerskaya D.A. Pravovoe regulirovanie spetsial'nykh (vnebyudzhetnykh) sredstv: ucheb. posobie / D.A. Bekerskaya. – Odessa, 1973.;
Bel'skiy K.S. Finansovoe pravo / K.S. Bel'skiy. – M.: Yurist', 1994.;
Bozhenok S.Ya. Pravovoe regulirovanie gosudarstvennykh nenalogovykh dokhodov / S.Ya. Bozhenok. – M.: Mosk. In-t prava, 2006.;
Gorbunova O.N. Finansovoe pravo i finansovyy monitoring v sovremennoy Rossii / O.N. Gorbunova. – M., 2003.;
Instituty finansovogo prava / pod red. N.M. Kazantseva. – M. IZiSP. – M.: ID Yurisprudentsiya, 2009.;
Kommentariy k Byudzhetnomu kodeksu Rossiyskoy Federatsii / pod red. A.N. Kozyrina. – M.: Ekar, 2002.;
Krokhina Yu.A. Byudzhetnoe pravo i rossiyskiy federalizm / Yu.A. Krokhina; pod red. prof. N.I. Khimichevoy. – M.: Norma, 2001.;
Ocherki finansovo-pravovoy nauki sovremennosti: monografiya / pod obshch. red. L.K. Voronovoy i N.I. Khimichevoy. – M.; Khar'kov: Pravo, 2011.;
Parygina V.A. Byudzhetnaya sistema RF / V.A. Parygina, A.A. Tedeev, S.I.Mel'nikov
Reference:
Denga, S.N..
Improvement of assets side of the balance sheets
of the Ukrainian enterprise.
// Financial Law and Management. – 2013. – ¹ 1.
– P. 36-50.
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Abstract: Accounting generally does not view an
enterprise as a capital investment object. This position
is at the crossing point of several economic disciplines (investment and corporate management,
accounting), and it also allows for application of
legal concept creating misunderstandings among
accountants, lawyers and investors, since they are
“speaking different languages”. This study allows
to bring into accord legislative, accounting and
financial terms, to improve the balance structure
using alternative accounting approaches and allowing
to bring accounting reporting closer to
the information guarantees of enterprise investors
interests and to make their legal protection easier.
The article includes proposals for the improvement
of the assets side of the balance sheets of
the Ukrainian enterprises. The author provides
proof that the assets side of balance sheets of the
enterprises is not systemic, and various classification
criteria are being mixed together. In order to
bring legal and accounting approaches into accord,
it is necessary to exclude ‘gaining corporate
rights” from the definition of financial investment
(on P(S)BU 12, and regard investments into corporate
rights as capital contributions in different
data storage systems. It is necessary to single out
self-investments into other data storage systems
in accounting and calculating assets. It is also
reasonable to single out non-material resources.
The titles of the divisions of the assets side should
be renamed in accordance with the applicable classification
criteria for the elements of assets.
Keywords: property, assets, resources, means, savings, corporate rights, financial instruments, capital investments, material objects.
References:
Vasil'ev E.A. Grazhdanskoe i torgovoe pravo zarubezhnykh gosudarstv.-M.: Mezhdunarodnye otnosheniya, 2004. – 560 s.
Velikiy tlumachniy slovnik suchasno¿ ukra¿ns'ko¿ movi / Uklad. ³ golov. red. V. T. Busel. — K.: ²rp³n': VTF «Perun», 2009. — 1736 s.-Rezhim dostupa: http://www.lingvo.ua/uk/
Gospodars'kiy kodeks Ukra¿ni [Elektronnyy resurs]: [ot 16.01.2003 ¹ 436-IV (prinyat Verkhovnym Sovetom Ukrainy) (red. ot 25.08.2013)]-Rezhim dostupa: http://zakon4.rada.gov.ua/laws/show/436-15
Mitniy kodeks Ukra¿ni [Elektronnyy resurs]: [13.03.2012 ¹ 4495-VI (prinyat Verkhovnym Sovetom Ukrainy) (red. ot 11.08.2013) ]-Rezhim dostupa: http://zakon1.rada.gov.ua/laws/show/4495%D0%B0-17/paran4#n4
M³ zh narodn³ stan dart i f³nansovo¿ zv³tnost³ [Elektronnyy resurs]: [ot 01.01.2012 (utverzhdeno IASB) (red. ot 01.01.2013)].-Rezhim dostupa:http://zakon4.rada.gov.ua/laws/show/929_010
Nats³onal'ne polozhennya (standart) bukhgalters'kogo obl³ku 1 «Zagal'n³ vimogi do f³nansovo¿ zv³tnost³» [Elektronnyy resurs]: [ot 07.0