One of the main directions of improving the competitiveness of the Russia under globalization of world economy is the development of all-round cooperation in the framework of the groupings of countries, such as the BRICS. The modern views on the essence of the Interstate Association of BRICS, its geopolitical and economic role are discussed in article. The main indicators for individual countries and BRICS in General, conclusions about the place of the BRICS in the world and the location of each country in the BRICS are given in the article. The analysis of the results of the research of the World Economic Forum «The Global Competitiveness Report 2014–2015» is conducted. The authors identified five groups of countries by level Competitiveness in the ranking of the World Economic Forum. Competitive advantages and the weak position of the BRICS countries in this rating are brought into paper. Five development strategies as a major competitive advantage combining BRICS are formed: Finance, Education, Business, Markets, Infrastructure. There are examples of each of these strategies.

The paper provides an analysis of the foundations of modern forecasting and foresight. Provides several options for comparing the practices of forecasting and foresight practices. Introduced the concept of two paradigms of understanding and comprehension of the phenomenon of the future – a classic naturalistic, based on the normative forecast, and nonclassical based on foresight. A list of the first lessons to be learned from the practice of foresight when working on the construction of images of the future, analysis and diagnostics development trends.

The article considers risks of human development in the modern Russian society as factors of its vulnerability. The necessity for understanding of these risks with regard to the concept of the sustainable human development, connected with overcoming of its vulnerability and securing of viability, is proved. Various types of risks (economic, social, ecological, manageability risks) are defined. Event risks with significant consequences are marked out. Value of gender (especially age-related) identity of the Russian society as its important feature, affecting the process of achievement of initiative and independent personhood, aware of itself as a creator of own life, is shown. Such ways of overcoming of vulnerability of the human development of the Russian society as overcoming of the great inequality through a bigger state participation in human investment, especially regarding poor people, are suggested. It is demonstrated that such state participation will assist forming of trust in the society, stimulation of interaction and social activity of people under risk, and on this basis – overcoming of vulnerable «points» of the human development.

The current paradigm of long-term financial and economic policy needs radical revision, as its main tools are ineffective.It is proved that the formation of effective commodity and resource markets increases the long-term effectiveness of budget support investment, provides the key to a radical reduction in the rate of inflation and the transition to stimulate modernization on the basis of low interest rates. Identified characteristics of the organization of commodity and resource markets, target long-term impact on that provides a gradual increase in the effectiveness of state policy in the field of economic modernization and innovation.

 The key idea of the article is the research of the issues and ways of transformation of the innovation system as a way of revival of agrarian production in the process of preparation of Serbia and Voevodyno for the European integration. The thesis under debate is the low efficiency of the innovation system in the agrarian field in Voevodyno, and foremost, the revealed macroeconomic phenomenon of inconsistency between natural and labor resources, way of their organization and national socioeconomic terms of their application. The main focus in on: 1) the analysis of trends of technological development of agrarian production of the European Union and their influence on the structure of the regional innovation system, 2) definitions of restrictions and standards (norms) of the optimal structure of the innovation system, consistent with the needs of the agrarian production of Voevodyno and 3) the analysis of the structural features of the innovation system of the regional agrarian field.

In this paper we identify the conditions of formation of the financial base of local selfgovernment, the technique of analysis of the structure, stability of budgets and efficiency of sub-federal budget policy, calculations are carried out on materials of Novosibirsk oblast for the period 2006–2013 years. The structure of local budgets of Novosibirsk oblast is evaluated, the characteristics of heterogeneity of budget indicators before and after the transfer of funds from the regional budget are calculated. The dependence between transfers and tax and nontax revenues is analyzed; marginal effect of increasing the taxes paid to local budgets is calculated. In addition, the budget coefficients tools for the diagnosis of the structure and stability of local budgets is proposed. The necessity of using this tool in the analysis of fiscal policy sub-federal level is justified. The features of revenues and expenditures structure of the budgets of municipalities of the Novosibirsk oblast is identified using the proposed tool.

The article examines the impact of globalization on the socio-economic dynamics of the Russian-Belarusian border rural areas. It draws attention to the complexity and diversity of the phenomenon of globalization. The possibility of successful inclusion of rural areas of Russia and Belarus into the global agrifood market are evaluated. The article provides recommendations for further reform of the Russian and Belarusian countryside.

The problem of need of decrease in social stratification is conventional for the whole world. The most known method of counteraction of social stratification of the population is the progressive taxation, however tax systems of the modern constitutional social democratic states are difficult and bear in themselves a wide range of other mechanisms of ensuring social equality. Whereas application of the institutional analysis allowed to carry out comparison of systems the taxation of the income of house farms in member countries of OECD from the reached results of regulation. The received results testify that application in member countries of OECD of an ascending scale of rates of a tax on the income of natural persons substantially determines distribution of tax burden that reduces efficiency in achievement of other purposes of a discretionary tax policy of member countries of OECD. As a result at preservation of the budgetary mobilization at the invariable level it is necessary to consider the provision of each institutional value in hierarchy of requirements of public authorities.

In article influence of factors on a sustainable development of a power complex of regions is analyzed. Various classifications of the factors promoting a sustainable development of power branch are presented. The assessment of extent of their negative influence on the basis of statistical data is carried out. In article author’s classification of the factors having impact on a power complex of the region in which basis, the integrated approach, and such criteria as «the direction and a sphere of influence» and «opportunity and extent of influence» on development of fuel and energy complex of regions was put is offered.

The article considers preconditions and features of introduction of home insurance of citizenry against natural risks. The regional level of implementation of such insurance within territorial programs is justified. The foreign experience of management of natural disasters risks and their insurance financing in the context of the regional specification is systematized. Advantages and disadvantages of the draft legislation regarding the introduction of home insurance of citizenry in regions of Russia are considered, and the directions of the effective implementation of such insurance are argued.

The definition of the effective amortization policy is suggested; tabular calculations of charging of depreciation using bonus depreciation by straight-line method and non-linear method, which demonstrate maximization of sums of depreciation earnings and minimization of bite of taxes, are presented within the policy. Validity of receipt of the maximum tax value, on the one hand, and economic (material) gain, on the other, notably within the effective modern Russian tax legislation, is proved by the example of economic activity of the industrial corporations.

Organic balance theory by Fritz Schmidt, along with the statiс balance theory by Herman Veit Simon and the dynamic theory by Eugen Schmalenbach is recognized as a classic balance theory. Unlike the other two, the organic balance theory is still understudied in the Russian literature. The article analyzes particular provisions of the organic balance theory by F. Schmidt, set out in his work «Die organische Bilanz im Rahmen der Wirtschaft» («Organic balance within economy») in 1922. The issues of financial accounting, which the organic balance aims to solve, are revealed; the features of property accounting and definition of a financial result of an enterprise within the theory are presented; the existing drawbacks are analyzed.

The role of judgment of an auditor in the process of forming and presentation of a conclusion on financial accounting is defined on the basis of research of the International Standards on Auditing and the International conceptual basis of tasks regarding provision of assurance. The content of the professional judgment of an auditor in MCA 700 is revealed. Topical areas of application of the professional judgment of an auditor regarding fraud risk, procedures of assessment of risk of material misstatement are considered. Examples of documentation of the process of audit judgment with regard to single professional questions are given.

The aim of the article is the assessment of the state of the exchange rate of ruble, identification of factors affecting the exchange rate of ruble under current conditions (economic sanctions, oil price, inflation, balance of payments). The paper marks out and discusses economic and political factors that form the exchange rate. The dynamics of the exchange of the Russian ruble and US dollar in December 2014 and January 2015 is considered, because the most significant changes in the exchange rates happened at that time and the Bank of Russia intervened in the foreign-exchange market extensively. Inflation is one of the significant factors affecting the state of the national currency rate. The article considers historical and modern features of the inflation manifest in Russia. The authors gradually consider the development of the inflation process in Russia, main reasons of the inflation: price liberalization, economic restructuring, fall in oil prices etc. Conclusions are drawn and recommendations are made.

The article presents the analysis of the development of external quality control of auditing activity in Russia. The authors analyze legal framework of audit organizations and individual auditors starting from Provisional regulations to the current edition of the law «Concerning auditing activities». To determine the prospects of external audit quality control the authors studied the indicators characterizing the current condition of external control system and reviewed the structures of audit reports that show the results of activity of audit organizations and individual auditors.

The institute of seizure of documents and objects is described; various positions of courts, tax bodies and tax payers regarding seizure of documents and objects are analyzed. Various situations and variants, connected with application of the institute of seizure of documents and objects, are examined. Recommendations on use of the institute of seizure in various situations are made.

The main factors of uncertainty required to be considered in oil and gas investment project evaluation are analyzed and systemized. The article considers methods of complex consideration of the main uncertainty factors: real option method, modeling with probability (decision tree and Monte Carlo method). Results of experimental calculations that simultaneously consider geological, economical and managerial uncertainty factors.

The article considers the factors of differentiation of social return rates of education in Russia. The aim is the identification of the impact of urbanization on the value of social return rates of education. The existence of excessive social return rates of education in metropolitan cities and regions with million cities is established on the basis of macroeconomic dimensional analysis using the official Russian statistical data. It appears that this fact is connected with «plashing» or «diffusion» of knowledge in major cities and externalities of education. It may be concluded that education expenditures provide the biggest social return in major cities and thickly settled regions.

 The article considers the approach to the determination of the buffer stock value as a significant component of a normative of incomplete production, providing reliable operation of the assembling stage at machinery enterprises. It is suggested to determine the buffer stock value as a solution of the combined cost minimizing problem with regard to linking of means in incomplete production and losses in the assembling process. The interrelation of the buffer stock value with norms of production flow is considered.

In a frame of the dynamic capabilities concept we present the research approach for innovation personnel potential. The point is the ability of the innovation personnel potential as an innovative company asset to contribute for long-term competitive advantage. Innovative personnel potential has considered as a set of unique knowledge, skills and behavior patterns of employee’s under the tasks of organization improving initiatives support. Identified forms of innovative personnel potential and developed the four-dimensional analysis model.

The article examined relationship the subjects of the business model franchising. Organizational and legal interaction of participants is based on franchised guide and franchising agreement. Staff training for organizations franchisee can carried out different forms. Self-learning with using the package of educational programs for individual entrepreneurs is the optimal. Training at the franchisor’s training centre is expedient for salaried managers and professionals organizations franchisee.

The article considers the forms and goals of imposing of economic and political sanctions. The paper examines the energy policy of the companies of fuel and energy complex of the Russian Federation under the influence of the field barriers. The analysis of the leading writings of the foreign researchers regarding study of the institute of sanctions, economic wars etc. is carried out. It is revealed that the differences in the views of the national and West-European approaches are caused by the diplomatic culture, system of foreign policy values and history of forming of foreign relations. Foreign researches believe that the consideration of the methodology of imposing of sanctions is necessary for understanding and rethinking of the current state of affairs and preparation of adequate response.

The article analyzes the issues and vital tasks in the system of management of outsourcing strategies risks in the processes of corporate restructuring. Methods of risk assessment are considered. The author specifies the notion of risk, outsourcing mechanism, outsourcing strategies and states own approach to construction of the system of management of outsourcing strategies risks.

The article considers the issues of interaction of structural subdivisions of a hotel facility. Examples of reasons of the issues arising due to lack of the system of interaction between hotel services are given. Information and logistics flows, arising between hotel services, are defined. Some technological and organizational solutions, permitting the improvement of the system of gathering keeping and handing over information inside a hotel facility are suggested. The technological solutions are connected with implementation of the upgraded version of the «Shelter» program and the «Meridian-1» unified data transmission system, the organizational and managerial – with the development and implementation of the unified special form, defining the functionality of the front office administrator with regard to servicing of information and logistics flows.

The prices of precious metals are added, depending on the situation on the international market, so gold mining companies can increase their competitiveness only by reducing the cost of both capital and operating. Modern mineral resources of Russia and the world as a whole is characterized by intensive development of the developed mainly large and unique deposits. Rapid reduction of quality and technological stocks of most deposits , deteriorating geological conditions of occurrence of mining ore bodies has led to a decrease in the share of deposits with free-milling ores, increasing the share of deposits with technologically hard ore containing finely divided refractory gold. Of paramount importance is the problem of integrated and sustainable use of natural resources. The development of new efficient technologies for mineral processing is one of the most important factors of scientific and technical progress. The actual problem is the inclusion of advanced production technology Biohydrometallurgical with a high degree of extraction of metals which meet the requirements of environmental protection.

The author presents the current condition of the family institution. The paper shows, that at the present stage of development of society the family institution needs to be managed on the state level. Such management is carried out through family policies. The article proves, that in the management of family «natural» management is dominated and expressedisin use of norms of the family lifestyle, unauthorized state.These include the rejection of fatherhood and motherhood, voluntary childlessness, single-parent families, extramarital parenthood. Suggest ways overcoming the crisis condition of the family institution.

The organizational culture in this article is considered in the context of the theory of daily occurrence. It is supposed that the modern organizational culture has to keep and design the structures of daily occurrence which are responsible for adaptation and satisfaction of the subject. It is proved that daily occurrence in organizational culture is designed taking into account gender structure and character of the organization. Gender representations in organizational culture are described. For the description of the last results of empirical research are used (the deep focused interview in the so-called «men’s» and «women’s» organizations). Thus, and the organizational culture can be shared on «man’s», «female» and «mixed».

The article is devoted to the methodology of the survey of transport security in the region. The research is carried out in relation to the enterprises of the automotive industry. Process transportation support activities road transport enterprises is often not comprehensively, without proper information and analytical support, which necessitates the application of the presented methodology. Analysis of the current state of the market in road traffic in the region is the basis for the development of marketing policy and may affect the strategy of development of transport enterprises, which are defined in the long term.

The article discusses the theoretical and methodical issues of assessment of factors of ecological safety, the issues of provisions of ecological safety in the age of world economy globalization come to the fore; in particular, due to the necessity for provision of the stable development of socioeconomic systems; the paper presents the critical analysis of the research in the field of measurement of the level, dynamics, factors of ecological safety of subnational entities and systems; the authors methods of assessment of factors of ecological safety are suggested; approbation of the considered technologies at the constituent entities is performed; in particular: the system of indicators is formed; typology of regions is carried out, econometric models are developed, levels of impact of the ecological parameters on the effective indicators of activity of the territories are assessed; the research results can be used for the development of the managerial decisions regarding provision of the stable development of the systems with due regard to their ecological safety; official data of government statistics is used as a data base.

The article describe the current state of the tourism sector. The place and role of this segment was determined in the economy of the country. Cursorily examined the state of socio-economic development of regions and the State Tourism Development Program for 2002–2005 and 2010–2014 of the Republic of Azerbaijan. The article also paid attention to the conditions of implementation of the concept of «Azerbaijan – 2020: Looking to the Future». As the result of study of the major strengths and weaknesses the author offers recommendations for improving the competitiveness of the tourism sector of the country.