№2 (40): Экономика



V.K. Nousratoullin, I.V.NousratoullinThe system of economic laws of post-industrial development 4

The paper analyzes the main law of post-industrial development: the law of production forces progress conformity with the satisfaction of man-kind material and spiritual needs, and the relevant economic laws.

R.F.Gataoullin, R.R.Gataoullin, S.R.GataoullinaCriteria and factors of sustainable economic development 13

The paper discloses the nature, criteria and main factors of sustain-able economic development. The novelty is in the problem study at the level of national, regional and municipal economy, and also of individual entre-preneurial entities.

E.V.BindichenkoEnterprise as national economy institution: status, development 22

The paper explores the institutional features as well as development and support mechanisms of small enterprise as the most important sphere of social and economic activity of population in the market economy. It de-fines the place of small business in the realities of modern social medium and suggests a program of state involvement in its improvement.

R.R.YaroullinEconomic value of business property taxation in the market economy 31

The article analyses the economic value of state tax efforts towards business property in the market economy. The author precises relevant ter-minology and that contributes to the right application of legal norms and to the definition of both scope of authority between the subjects of fiscal rela-tions, and financial and other liabilities of taxpayers.


T.A.Vereshchaghina, A.Iu.DavankovWelfare gains in small towns in a constituent territory of the Federation 42

The paper explores the issue of current concern: population welfare gain in a small town as a specific economic system that brings about a number of challenges (creation of healthy urban medium, management of social and economic processes, sustention of optimal life conditions etc.). It outlines the main trends in the search for survival in small towns.

R.A.Galin, L.L.Galina, T.R.AkhmadievaTransformation of migration processes in Russia 55

The paper presents migration process trends in Russia and Republic of Bashkortostan. Special attention is paid to the changes in the recent years. The analysis involves not only demographic but also economic and social approaches.

L.V.YefimenkoStrategic cost management in the system of company management analysis 65

The paper analyses the strategic cost management of a company - specifically vital issue in view of Russia’s incorporation in the global inte-gration processes. The author suggests broader criteria of classification for the split of costs and the use of accurate methods to simulate their behavior.

A.Iu.Yakovleva-ChernyshovaCost formation in health-resort enterprises 71

The authors analyze cost formation in health-resort enterprises in terms of the three interrelated accounting lines: book-keeping, tax and management accounting. It is industry-specific particularly due to the com-plex structure of a health-resort product, which incorporates accommoda-tion, food, medical care, sports and fitness, leisure activities

R.Sh.Saïtgareyeva, A.A.KolesnikovEmployment of fuzzy logic mechanisms for business and financial performance assessment of a company 77

The article discloses the principles of fuzzy logic employment for the solution of hard-to-formalize task of business and financial performance assessment of a company. The authors compare their method with the tradi-tional ones.

A.S.KanchiurinSmart-functional management of the expert examination processin an educational institution 84

The paper tackles the problem to assess education materials pre-pared by an expert for students’ qualification. The proposed solution is a smart expert system based on the rules with ontological elements, with the use of thesaurus (user’s dictionary) and benign calculations.

Iu.I.Valiakhmetova, E.V.KaramovaExpansion of genetic algorithm for combination of heuristics in resolving the task of rectangular packing 89

The authors explore the task of packing of rectangular items in a strip and sheets (containers). Suggested solution is the expansion of genetic algorithm of I.P.Norenkov. They also offer description of multimethod de-coder with an expanded set of simple heuristics.

T.A.MezhetskayaCausal analysis in statistical investigations 95

The paper examines the use of causal form of fact explanation in economics. The author offers critical analysis of «Causal analysis» by D.Hayes published translated into Russian under the title «Causal analysis in statistical investigations». She concludes that correlation of variables is insufficient sign of causal link

Section: ABROAD

Christian GouxLa contribution d’une politique de gestion des competences au success 100

competences, strategic objectives, demand analysis, personnel administration system.

V.G.Ishmouratova, D.Shklovsky, R.F.GataoullinBiofuel: contemporary status, problems and future 105

The article offers a review of programs for production and use of bio-fuel in the world, specific features of this process in certain countries of Europe, America and Asia. The authors reason in favor of creating a sus-tainable market of alternative power generation in Russia.

D.S.TonevaForecast data audit 113

The paper investigates the audit of financial and social forecasts based upon the suppositions, which regard the events that might occur in the future and very probably will not occur at all. The author analyzes methods, forecast phases for various data streams, auditor’s obligations and various elements of an audi-tor’s report.


A.I.DmitrievFormation of real estate primary market in Russia 120

The paper explores development of the Russian real estate primary market in the conditions of the economic system in transition. It shows the specific features and drawbacks of this branch of economy, factors imped-ing its formation and the ways of its further development.

A.B.SobolReal estate appraisals for taxation purposes 124

The paper explores a topical issue for the time of market relations make-up: higher accuracy in the real estate appraisals for taxation pur-poses, which becomes particularly important in Russia due to the recent decision to tax residential and non-residential real estate in accordance with their market value. The author also reviews variants and principles of real estate taxation and problems in tax base definition for corporate prop-erty. He concludes that zero inaccuracy in market value definition equalizes the tax value and market value of a real property item.

A.A.YegorovBlack deeds of the white collars 131

economic system in transition, corporate raiders, seizure of a company, merger, take-over, bankruptcy process.


I.F.ShayakhmetovNobel Prize winner in economics V.V.Leontiev. 135


Shayakhmetov I.F.Russian Research/Practice Conference “Open ITs: development and application” (April 16 – 17, 2008, Ufa). 138

Fattakhov A.AStudent research at the Institute of economics, IT and management in the VEGU Academy. 145