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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 04/2019
Contents of Issue № 04/2019
Financial markets
Zemskova I. - Approaches towards management of market capitalization of stock companies pp. 1-13

DOI:
10.25136/2409-7802.2019.4.30826

Abstract: The subject of this research is the approaches towards management of market capitalization of stock companies. The market capitalization is defined as company’s outstanding shares multiplied by the current market price of one share. The object of this research is the management of market capitalization of stock companies. The author meticulously examines such aspects of the topic as the management of market capitalization on the basis of controlling the price of a share and quantity of outstanding shares. Special attention is given to the theoretical approaches towards management developed by the foreign and Russian economists. The article also underlines methods of assessing capitalization management, based on market data and internal company data. A conclusion is made that there are three forms of capitalization management: within the framework of cost control on the company level; on the basis of share value control; on the basis of adjusting the quantity of outstanding shares, which in some research is attributed to cost control. Leaning on the analysis of the concepts of capitalization management, external and internal methods of capitalization management can be outlined. The author’s contribution consists in determination and synthesis of the key approaches towards management of market capitalization of stock companies.
Regional economy
Andreeva T., Astanina L. - Organization of the regulatory and infrastructure support of cluster projects of the Siberian Federal District pp. 14-27

DOI:
10.25136/2409-7802.2019.4.31045

Abstract: The subject of this research is the organization of regulatory, financial and infrastructure support of cluster projects of the Siberian Federal District (SFD). The object of this research is the projects of innovative clusters of SFD subjects, which comprise a group of pilot clusters of the Russian Federation or clusters that are leaders in the world-class investment attractiveness. The authors meticulously examine the existing government measures of organizational, regulatory, financial and infrastructure support of cluster projects, centers of cluster development, external organizations that provide infrastructure support, as well as presence of infrastructure themes of projects of the SFD cluster formations themselves. Special attention is given to the systematization, analysis and determination of differences in provision of the SFD subjects with organizational, regulatory, financial and infrastructure support of execution of cluster projects. A conclusion is made that there is sufficient existing organizational, regulatory and infrastructure support of execution of the cluster projects. The author’s special contribution into the research of this topic consists in structuring and generalization of information regarding the existing organizational, regulatory and infrastructure support of cluster projects of the examined SFD subjects, and formulation of differences of the level of the provided support based on the analysis of the acquired data. The novelty of this work lies in systematization of the organizational, regulatory and infrastructure support of cluster project of the SFD subjects and formulation of results of the comparative analysis of the level of the provided support.
Economic control and management
Komzolov A., Kirichenko T. - Implementation of the concept of risk-oriented internal control within the system of ensuring economic security of corporation owners pp. 28-35

DOI:
10.25136/2409-7802.2019.4.31259

Abstract: The subject of this research is the tools and methods of establishing the system of internal control that allow to reliably and effectively ensure economic security of the corporation owners. The author meticulously examine the institutional system of ensuring economic security of corporation owners; as well as the question of incorporation of international standards of risk managements and internal control into the Russian legal system,  demonstrating the impact of the various approaches of these standards upon the particular rules of law. Special attention is dedicated to suggestions on implementation of the effective tools of risk-oriented internal control in the Russian corporations. The authors’ experience of practical application of these tools is described. The following conclusions were made: verification of extensive incorporation into the Russian legal field of COSO’s framework principles of establishing the system of risk management and internal control; principles of functionality of internal audit; appropriateness of application of the business processes risk map in the context of establishment of internal control. The scientific novelty lies in identification of evolutionary component in the comparative analysis of legal norms regulating the risk management and internal control system; as well as in gradual implementation of risk-oriented approach that allows suggesting an effective instrument for building the internal control system – the risk map of business process.  
Social security
Goleva O.I., Shur P.Z. - Economic assessment of the impact of work environment on life expectancy of the employees pp. 36-44

DOI:
10.25136/2409-7802.2019.4.31393

Abstract: Assessment of the efficiency of health expenses requires an accurate cost estimate. Assessment of the results (effects), reflected in qualitative and natural indexes (health, life expectancy, quality of life) does not permit giving their cost estimate. The subject of this research is the economic assessment of losses from reduction in life expectancy due to harmful and hazardous work conditions. The goal of this work lies in formulation of methodological approaches towards economic assessment of the impact of work environment on life expectancy of the employees. The proposed in the article algorithm of economic assessments relies on accepted in the Russian Federation Methodology of Assessment of Economic Losses Caused by Mortality of the Population. Reduction in life expectancy due to harmful or hazardous work conditions was calculated as the difference in average life expectancy without harmful and hazardous work conditions or with them presents. The indexes mortality rate among men growth proportionally with the increase of length of their employment for subcategories of 3.1 and 3.2; maximal deviation from average life expectancy in the comparison category comprised 8.3 years less for subcategories 3.3 for men; the largest deviation from life expectancy among women is observed under the subcategory 3.1 (6.6 years less). Economic losses from reduction from shortening of life expectancy for men who worked in harmful conditions comprised 136.6 million RUB in GDP (for 98 people), while for women it comprised 20.8 million RUB in GDP (for 14 people).  
Question at hand
Lipinsky D.A., Musatkina A.A. - pp. 45-69

DOI:
10.25136/2409-7802.2019.4.30686

Abstract:
Finances of the financial market professionals
Bekryashev A. - pp. 70-80

DOI:
10.25136/2409-7802.2019.4.31646

Abstract:
Investments and investing
Mammadov T. - pp. 81-88

DOI:
10.25136/2409-7802.2019.4.31754

Abstract:
Economic control and management
Lapina M.A., Shilina A.R. - pp. 89-100

DOI:
10.25136/2409-7802.2019.4.29180

Abstract:
Accounting and audit
Kaverina E.Y. - pp. 101-110

DOI:
10.25136/2409-7802.2019.4.31323

Abstract:
Regional economy
Volkov A.V., Simonyan A.R. - pp. 111-121

DOI:
10.25136/2409-7802.2019.4.31572

Abstract:
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