The article is dedicated to consideration of the directions of study of socio-dynamic role of accounting from the perspective of philosophy of culture of A. Mol. The position of accounting in economic culture of society is estimated. Possibilities of identification of the mechanisms of perception of accounting reporting data of companies on the basis of ideas of «orientational screen» and «socio-dynamic cycle» of A. Mol are shown. Behavioral aspects of spread of the O. Shmalenbakh’s dynamic balance theory are revealed. The content of the idea of paradoxes of Ya.V. Sokolov’s accounting is explained on the basis of the socio-dynamic concept of A. Mol. The role of the special terminology of accounting in formation of the mechanisms of assessment of accounting information by users of reporting data is explained. The hypothesis of theoretical research, which results are presented in the article, lies in the fact that accounting, its methodology, its language, its socio-dynamic function, – are important factors of evolution of culture, and there is a possibility of study of the associated regularities. 

Transition to the new economic order, caused by modern technological revolution, led to emergence of the financial technologies and tools which are based on different forms of project financing and public-private partnership.The article presents the analysis of the most significant new financial strategies: corporation of shared value (CSV) and technologies of impact investing (II).Advantages and disadvantages of these concepts in the conditions of development of modern Russian and global economy are shown. 

The article, prepared within performance of the state task of the Ministry of Education and Science of the Russian Federation No. 2014/162, considers the issues and defines the prospects of creation and development of the common education space in the territory of the member states of the Euroasian economic union (EEU), considered by the authors as the important component of economic integration in the former Soviet Union. From the perspective of foreign accounting, as well as the available elements of educational integration within such associations as the EurAsEC, SCO, CIS,the main directions of integration interaction in education of the countries of EEU are marked out, the conclusion is drawn that their realization requires adoption of the uniform action program, approved by the national governments, as well as creation of the specific supranational body, effecting coordination of actions.

The article presents the results of a study on the influence of the developing environment on the formation of the educational potential of high school students and their motivational characteristics on continuing education and career choices. We consider the change in the education system VAT Novosibirsk from the standpoint of their impact on the quality of education, the formation of the system of values of students, taking into account as a continuing and new trends of education development of the last 15 years. Shows a successful and promising experience of specialized education that emerged in the specialized educational and research centers on the example of the Novosibirsk Physics andMathematicsSchool. 

The paper is devoted to the main trends of employment in Russia in conditions of economic crisis. The detailed analysis of the economically active population in the context of economically active and unemployed population for 2005–2014 has been done. Employed population has been investigated by ownership, kind of economic activities, status in employment, economic sector (formal and informal), forms of employment: wage employment and self-employment, additional employment, informal employment, temporary employment. Features of hidden unemployment have been obtained. Measures of state regulation of employment in the economic crisis are studied. It has been established, that the scope of employment has adapted to the crisis conditions maintaining system characteristics.

Synthesizing conceptual ideas of regional innovation systems permits to classify the approaches of their governance. It is suggested to distinguish the approaches of direct action, stimulation, support, reversal link. In the article it is also analyzed the possibility of use of investment environment for the governance of these systems, because the investment-attractive and innovation-oriented images of region strengthen the action of each other and enhance the development of innovation system. It is established that the link between innovation and investment processes in the Russian regions is insufficiently strong, which is a challenge for governance.

The results (achievements and identified limitations) of applying international standards of national accounting inRussiain connection with finalizing the implementation process for 1993 SNA and continuing step-by-step approach for adapting the 2008 SNA to modern Russian conditions are analysed in this article. The author speaks in favour of mastering international standards for national accounting; he reveals content of the programme (approved at the state level) for transition from the balance of national economy to the system of national accounts and asserts the role of input-output tables in the whole SNA concept and modern national accounting. The paper comments on implementation of international standards of national accounting that was performed in accordance with state statistics development programmes and the system of national accounts of theRussian Federation. It substantiates ways for improving the relevance of macroeconomic calculations and quality of Russian statistical information in general, as it is perceived as one of the main success criterion for implementing the newest international standard for national accounting – the 2008 SNA – into Russian statistical practice.

The questions of improving the quality of operational management based on statistical methods that allows justify characteristics of production process are described in the article.The main characteristics in mass production are reserve bunker stock and in batch production – reserve stock between units and advances as volumetric and temporal reservation instrument. Amount of functioning technological equipment in production elements considered as random factor that significantly affects characteristics of process.It is shown that the number of operating units of equipment is a random process with autocorrelation. Suggested the model of stationary stochastic process that allows forecast amount of functioning technological units. 

The article presents the system of taxation with no profit taxes, VAT, insurance payments. By means of optimizing modeling it is shown that on the basis of the tax on expenses, which aren’t included in added value, the system of taxation facilitates growth of overall performance of enterprises. They will be interested in decrease of expenses, that will lead to increase of profit, which can be used on development of the enterprise, on activation of innovative process. Lack of insurance payments leads to decrease of tax burden of the enterprise. 

The article considers the methodological issues of assessment (measurement) of the degree of divergence of financial results of activity of company, formed by accrual method and cash method. The paper suggests using charge coefficient as the key indicator determining the degree of manipulation of profit. Since the charge coefficient is a key element in various models of assessment of reliability of financial reporting, the methodological approach, offered in the article, opens possibilities of modification of the existing models for the purpose of stratification of financial reports not only by reliability level, but also by groups of persons, making the decision on their basis. Depending on the involvement of various groups of stakeholders into the process of distribution of the financial result, obtained from functioning of the company, the authors offered modification of the charge coefficient in the context of assessment of quality of profit for the widest range of stakeholders, for owners of borrowed funds and shareholders and only for shareholders. Development of the offered methodical approach will make it possible to investigate interrelations between reliability of the submitted reporting of the companies and costs of attraction of share and borrowed capital.

The article examines the system of settlement of tax debt, the revised classification of the forms of settlement of debt on taxes and fees of organizations is presented, it is shown that it is reasonable to differentiate tax debt by types for assessment of activity of tax authorities, the technique of assessment of effectiveness of management of tax debt is offered, scientific and practical recommendations on improvement of management of tax debt of organizations are developed. 

This article considers possibilities of practice realizing model conception (as an instrument of degree estimation and rate management of the accounting system entropy) in the accounting practice (from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems) and in norm regulation sphere (from the creation of regulative construction, which has a module structure and supposes a presence of module set). The author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation. 

Presented article is devoted to the issues of increasing the economic efficiency of State regulation of the economy.In particular,the author examines the theoretical and methodological approaches to assessing the level of transaction costs for users of public services, describes how to objectively evaluate a reduction in transaction costs for users of public services. Special attention is given to the concept of the life cycle of the administrative barriers in the public sector services. 

The research considers the possibilities of development and improvement of analytical accounting of financial instruments in modern conditions, as one of the factors of formation of financial accounting inDonetskregion. The situation of standard regulation of organization of accounting of financial instruments from the perspective of primary orientation to work with the Russian partners is analyzed. The need for reforming of the Ukrainian standard of accounting “Financial instruments” for modern conditions of development of the region is proved.The forms of analytical ledgers for accounting of financial instruments are developed. 

Asset securitization is considered to be one of the most important financial innovations for recent decades. Now this financial technique shows a rapidly growth on the Russian capital market. As of the third quarter of 2015 there were about 400 bl. Rubles in total outstanding of asset-backed securities. The article discusses the instruments of asset securitization inRussia, their classification, their distinctive features, the legal basis, main problems and perspectives of the financial technique. This article examines the development of the market for the asset-backed securities inRussia. 

The implementation of the law on bankruptcy of citizens (individuals) will change the economic situation and financial relationships between insolvent citizens and creditors. It should take into account by the individual debtor, various commercial organizations, and government agencies. First, these are the commercial banks, collection agencies, tax authorities, NGOs, as well as the counterparties, where guarantors are individuals. Evaluation of insolvency requires the formation of the database containing the information about the financial position of the bankrupt, criteria and indicators for the diagnosis of insolven cy and capacity to repay the debt, the timing and order of the bankruptcy of an individual. The article investigates the approaches to the diagnosis of insolvency of an individual, as well as the possible consequences and the risk of losses for businesses and government agencies, which deal with individuals as the borrowers or guarantors.

The presented article is continuation of a number of the previous publications dedicated to the issues of organization of production at enterprises for employment of workers with disabilities. The features of determination of the areas of production divisions of such enterprises depending on the type and extent of labor restrictions of personnel are considered. Adjustment coefficients for realization of calculations of separate elements of the area of workplaces, including working zones and zones of service, with regard to the specifics of separate types of restriction of working ability of workers of the enterprises, are defined. Suggestions on carrying out calculations at diverse structure of personnel of production divisions are formulated.

The technique of harmonization of production and marketing activities of the coal company is developed. The application of the technique in practice provides: reasonable formation of plan numbers of functioning of production and technological processes depending on volume and structure of market demand; optimization of costs of production and product sales; increase of profitability of production and sale; optimization of indicators of purchasing activity and reduction of stocks; implementation of contractual obligations to consumers of coal production; increase of competitiveness of the company and positive business reputation.

The article, following the results of the sociological research conducted in monitored mode via the uniform technique inNovosibirskregion, analyzes social and demographic characteristics of unemployed population in relation to self-employment. The unemployed citizens, who expressed readiness to perform self-employment, are referred to labor poten tial of self-employment. The analysis of social and demographic characteristics is carried out in a view of separate forms of self-employment: setting-up of own business, work at personal subsidiary economy, farming. The following categories were studied: gender, age, education level, profession before job loss, marital status, existence and number of children. The conclusion is drawn that many of unemployed people can carry out self-employment, which, certainly, without being panacea from unemployment, is capable to provide realization of needs of rather essential part of rural population, work and earn. Apart from income as a source of subsistence, self-employment forms an important position of social activity of unemployed population as opposed to the existing social dependency of separate part of the unemployed population. These people need help, the relief measures must be realized both on federal, and on regional levels. 

Religion plays an important role in human life, influencing it,forming its value orientation. In the same way religion impacts on society as a whole. Religion is closely connected with the society, it forms a social institution, and ensures the integrity of society and the state. Religion appears as in the relationship between people and government relations in their degree and by nature. In different periods of the existence of the society the statechurch relations were various.The article presents some of the doctrines of the founders of sociology on the interaction of religion and state. 

The article analyzes the value strategies of modern Russian youth in real and virtual society. It is revealed which systems of values of the Russian youth prevail in modern society. The analysis of the traditional values and their transformation in modern society is carried out. The analysis of the value paradigms of modern Internet users, comparison of the values prevailing in real and virtual societies are carried out. Besides, the article focuses on the transformational processes, happening in the Russian society.The main youth problems, currently important in domestic modern sociology of youth are considered.The conclusion about transformation of basic institutes, which influence the formation of the value paradigms of youth, is drawn, and to this end the analysis of the inter-generational transmission of sociocultural values, which mechanism underwent a certain transformation in modern Russian society, is carried out. 

The article considers the attitude of students to development of business inNovosibirsk. The analysis of the empirical data, obtained during the sociological research conducted in 2014, is presented: the assessment of development of small business is given by students, the reasons, which are slowing down its development, are revealed. Readiness of students for business activity, the need for essential training in conducting small business is studied, the priority spheres for setting-up of own business and types of support necessary for students are also revealed.The special attention is paid to identification of the reasons of unwillingness of setting-up of own business and necessary measures for attraction of students to the development of small business in the city. Besides, the prospects of development of business inNovosibirskaccording to students are considered. The results of research confirm the need of the solution of the issues of development of youth business, both at the level of the region, and the country in general. 

The article considers the algorithms, applied in program realization of a neural network control system of concentration of oxygen of deaerated water. The analysis of the VD-400vacuum deaerator as the object of control is carried out. Control and perturbation actions, as well as adjustable parameters of VD-400 are revealed. The special attention is paid to the software, creating models of the feedforward multilayered neural networks with live training. Interfaces of training and modeling are shown. The general scheme of control of the VD-400 vacuum deaerator is presented. 

The article is devoted to modern economic ideas (view) about human behavior. It contains an attempt of synthesis of neoclassical, institutional, behavioral and neuroeconomic theories achievements. The article proposes systematization of human behavior. It presents the neuroeconomic description of decision-making process. In addition, it gives a description of the factors that determine the decisions through the impact on the subjective estimation of the achieved result and the probability of achieving this result (personal, socio-cultural, cognitive, and situational).

In recent years, the sport service industry market is growing rapidly inRussia, by an average of 30 % per year. However, the population percentage involved in sports is negligible. Sport service industry requires a systematic and integrated management.An analysis of the sport service industry in logistic concept will form the standardized requirements for the management of the sport service industry enterprises.The paper analyzes the theoretical approaches to the management of the sport service industry enterprises in the structure of the logistic system. In the article there are the basic logistic flows participated in the logistic system formation of sport service industry enterprises. Also there was identified the parameters of logistic flows by which it is possible to develop criteria for evaluating the quality of the sport services and create a cost-effective method of sport service industry enterprises management included in the logistic system.The author has been supplemented the classification of the logistic flows’ parameters and characteristics which are given in the relation to the sport service industry. New suggested theoretical approaches to the management of the sport service industry are particularly useful in the development of the ways to improve the service quality of customers. 

In the paper the impact of warning records and credence claims in advertisements on children’s perceptions of fast food products as a high-calorie and micronutrient junk food is discussed. Children and adolescents are the most frequent visitors to fast-food restaurants, and more positively, rather than adults, react to marketing stimuli. In the survey some promotional images of fast food products containing warning records and/or credence claims were suggested toNovosibirsksecondary schools students for estimation. Based on chi-squared Pearson test it was found that depending on age of children and adolescents differently perceive fast-food and respond to the presence or absence of either type of records in advertisements. It was revealed that the child’s desire to buy the advertised fast food is determined more by the logo visualization and advertising impressions than by the brands awareness.