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  • The relationship of the tax planning and strategic management accounting as the basis of the effective work of the enterprise

    This article  considers different points of views on tax planning .There is difference in attitude of Russian and foreign scientists and businessmen  and foreign experts towards tax planning. The article considers the essence of tax planning, its aims and  the necessity of combination of  strategic management with tax planning. The finance planning matrix correlating strategic management with tax planning is given here.

    Keywords: tex, tex planning , management accounting, strategic management accounting, rolling forecasts, texing forecasts, optimistic tex, activity-based management, finance planning

  • Export-oriented policy as a tool of the industrial sector

    The main maintenance of a diversification of production as activity of subjects of managing is considered. being shown in purchase of the operating enterprises, the organizations of the new enterprises, redistribution of investments in interests of the organization and development of new production on available floor spaces. The most important organizational economic targets of a diversification of management are presented by innovative activity of the industrial enterprise.

    Keywords: industrial policy, import substitution, export-oriented policies, the competitiveness of industries

  • Analysis of structural-dynamics intensity of development of industries of industrial sector of economy

    In the conditions of becoming of the new technological mode the special actuality is acquired by the choice of strategic directions of development of industrial sector of economy. In this connection there is a necessity of analysis of dynamics of development of industries of industrial sector. The model of analysis of structural dynamics intensity that allows to estimate branch distinctions in the industrial sector of economy is presented in the real work. By means of this model is possible to define the measures of stimulant character in regard to industries with the different level of economic development, and also to educe perspective directions of structural transformations to the industrial sector of economy.

    Keywords: management by structural transformations, dynamics, industrial sector, coefficient of structural elasticity

  • Economic mechanism for sustainable urban development

    The most important aspect of the development of the regional economy is shaping prospects for determining the stability of the economy, allowing optimum combination of goals, means and results of its operations for the protection of the natural potential in urban environments. To achieve these goals requires the development of methodological principles of ecological and socio-economic policy, which aims to realize the sustainable development of the region. Selection of methods for the study of natural resource potential of a particular area is important for assessment activities, the establishment of indicators and assessment criteria, selection of a systematic approach for the formation of sound environmental activities like inter-settlement spaces and urban conditions  

    Keywords: Sustainable development, the formation of environmental nature, the criteria for assessing the sustainability of a potential teriitorii

  • Optimization of search the dust removal device for the enterprises of road and building manufactures

    In article are presented the analytical dependences, characterizing general and fractional efficiency on the basis of the is likelihood-stochastic approach, allowing to plan experimental researches and to develop design procedures of dust removal devices of the enterprises for manufacture of road and building materials. Research of dust properties and optimization on basis of constructive and regime parameters allow to provide demanded efficiency of catching of a dust.

    Keywords: "the is likelihood-stochastic approach, fractional efficiency, the dust removal device, optimization of parameters, manufacture of road and building materials "

  • Construction lending covenant

    Construction lending risks define a special operations procedure for lender. The most important measure to construction lending risk minimization are the covenants (information and financial). The information covenants are used for minimization the hidden information (pre-contractual opportunism), and financial covenants (positive and negative) – for minimization the hidden action (post-contractual opportunism). Institutionalization of covenants as a relevant control and supervision procedure allow to reduce information asymmetry and make the construction lending process less risky and more predictable for concerned parties (agent and principal).

    Keywords: real estate financing, default risk, construction loans, credit capacity, debt, financial covenant

  • Project financing risks mitigation instruments

    Project financing provides an efficient allocation of risks between key counterparties of project initiatives, which are best suited and have the most appropriate instruments to cover this risks. The study of structural and operational principles of project financing risk management instruments: contractual arrangements and associated guarantees (turnkey (engineering, procurement, and construction) agreement, contractual structures of the operating period: offtake / procurement agreements, operation and maintenance agreement), contingency funds, cash trap, risk compensation devices, derivative contracts and insurance – allowed to reveal specifics of their application and assess their implication for mitigation the project financing risks and for success of the project financing initiatives.

    Keywords: project finance, risk management, project financing risks, turnkey (engineering, procurement, and construction) agreement, put-or-pay contract, take-or-pay contract, operations and maintenance agreement, debt service coverage ratio, cash trap

  • Criteria of ecological-economic efficiency of environmental activities in the urban environment

    The effectiveness of environmental protection measures depends on the complex of ecological, economic and social factors. Estimating ekologo-economic efficiency of nature protection activity it is necessary to consider specificity of the enterprises being on the city territory, existing ecological conditions, and developed system of an accomplishment of city landscapes.

    Keywords: efficiency, enterprise, assessment, costs, ecology, economy, benefits, activities, analysis, result

  • Evaluation of the effectiveness rational organization and use of urban territories

    Analyses basic indicators for optimal utilization of urban territories. Examines the factors influencing demand and to assess the effectiveness of the use of urban territories. Types of urban land valuation: bulk and single objects.

    Keywords: urban, territory, to use, rational, evaluation

  • Formation of an information mechanism of ecological economic land management in the area of territorial

    Information and communication technology is one of the most important factors that influence the formation of society. Inventory of real estate is one of the most important sources of information on indicators of environmental-economic environment as a control object. Policy in the field of information of local government - is aimed of public authorities to create a single information space in a systematic manner and the general principles of administrative, organizational and technical solutions for the effective implementation and use of modern computer technology in the field of municipal administration and economic management.

    Keywords: information society, modern land use, payment for land, electronic map, database

  • Сontract net as a tool of transfer and split of project financing risks

    Contract organization of project finance allow to reduce the asymmetric information, limiting the possibility of opportunistic actions of each participant. The back-to-back principle, that is underlying for contractual arrangements, increases total project return and provides transfer and split of highest possible number of risks directly to the contractual counterparty, which is best suited and have the most appropriate instruments to cover this risks. Tripartite deeds of project financing can be considered as a cooperative non-zero sum game, which provides compensation in proportion to covered risk and member's contribution (extent of assumed obligations or provided funds). Multiple contracts of project finance initiatives allow to allocate risks pro rata the ability of participants, without reducing the amount of final win of all parties.

    Keywords: project finance, project financing risks, asymmetric information, agency theory, contractual arrangements, back-to-back principle, concession agreement, purchaser contract, tripartite deed, game theory

  • The process of formation of the municipal environmental management based on information technology

      The paper considers the creation of a municipal nature into account environmental constraints based on information technologies.

    Keywords: nature, natural resources, environmental management, automated land information systems

  • Socio-economic management aspects of municipal territories

      The social element in management of municipal territories reveals through the scope of many factors. Efficiency of using the land in the city also provides the rationality placement of industrial and production objects. The products of people activity, that negatively influencing towards ecology, involve deterioration of the ecological organization of urban areas, and that means, and social and economic factors. For this reason it is necessary to realize the program of the accounting of an ecological factor in ground policy of the city.

    Keywords: territory, municipality, efficiency, land, city

  • The formation of indicators system of a sustainable development of municipal territories

      The basis for building the effective system of making a decision on municipal level is necessary to develop an activities of sustainable development. The system of municipal indicators of a sustainable development allows to estimate stability development of a territory, results of implementation of existing regional target programs, timely reveal the becoming problems, to correct plans of social and economic development of the region.

    Keywords: sustainable development, municipality, indicator, efficiency, system

  • Development of planirovochny structure of the city settlement

      The Planirovochny structure of the city represents system of the main streets and the areas, the planted trees and shrubs and water spaces, zones of concentration of monuments of history and culture which bear in itself the most considerable and valuable historical and cultural and town-planning resource keeping lines genetically inherent in this city and features. When developing offers on design zonings of the territory of the city it is necessary to observe principles of historical and cultural and ecological priorities of accepted decisions.

    Keywords: City landscapes, planirovochny structure, zoning, communications, resource, territories, constructions