Abstract: The object of the research is the developing of the audit model for supervising the process of grouping of a business entity that performs activities aimed at changing the size of business through integration. The subject of the research is the combination of theoretical and practical aspects of increasing the quality of the audit over integration processes. In her research Sinkina describes peculiarities of the legal regulation of audit activities over integration processes both in Russia and foreign states and defines audit methods to be applied at the stage of planning and making a decision about integration as well as the stage of performing the integration process. The author of the article describe issues to be paid attention during audit over integrating enterprises and offers her own model of the audit over integration at the stage before intergration and at the stage during integration. The methodological basis of the research involves fundamental provisions described in Russian and foreign researches. In the course of ther research Sinkina has used the systems approach as well as general and special resaerch methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis, grouping. Integration processes are associated with higher inherent risks and therefore considerable risks of accounting errors. In order to decrease these risks the author offers her own model of control over integration processes that implies methods and audit procedures related to integration processs and applied at the stage before integration or when integration is taking place. The scientific novelty of the research is caused by the following: 1. The authors summarizes the system of the legal regulation of audit activities over integration in Russia and foreign states. 2. The author describes audit methods to be applied at the stage of planning and decision making as well as at the stage when integration is taking place. 3. The author develops her own model of control over integration processes. 4. The author develops audit procedures related to integration processes that are applied at the stage before integration and at the stage during integration. 

Keywords: building the audit model, developing the reorganization concept, hypothetic financial information, prospective financial information, evaluation of grouping risks, analysis of the grouping process, system of internal control over grouping of busine, grouping procedures, grouping control model, standards of audit over grouping

Abstract: In today's society PR technologies are used not only in commercial projects but also in non-profit ones such as activities of art museums. The article presents an overview of the main problems of modern museum marketing in terms of promoting non-profit art museums through popularization of their collections. Branding of art museums is considered as the core technology here. Key issues related to implementation of technologies described in modern researchesare identified based on the example of the analysis of activities in the Krasnoyarsk Museum of Art named after Surikov during the period since 2011 till 2012. The methodology of the present research is the algorithm of creating a brand which is also discussed by today's museum community as the mechanism for popularizastion of museum funds of different kinds and sizes. The main conclusions of the research relate to understanding the actual status of PR technologies in the activity of art museums. Today's situation with art museums emphasizes the need for qualitative interaction between young museum staff generating and developing new ideas and museum 'old identities' who have unique knowledge about museum pieces. The fact that there is no such communication now has a negative effect on the depth and quality of activities and events arranged at art museums. 

Keywords: positioning, creative contests, museum Visitors, art exhibitions, museum practice, PR-technologies, brand name, museum, marketing, museum economy

Abstract: Specific features of today's competitive environment and particularities of corporate strategic management under conditions of ongoing land reforms create the need to improve measures aimed at supporting and developing small and medium businesses in order to increase their competitive ability and production efficiency. The purpose of the research is to study and summarize problems of small and medium businesses in the agricultural sector. Based on that, the author presents and solves the following tasks: analyzes modern conceptual approaches to the development of small and medium businesses in the agricultural sector described in Russian and foreign literature; summarizes gaps and barriers faced by small and medium agricultural enterprises; and analyzes advantages and disadvantages of cluster cooperation in the agricultural sector. In the course of her research Rudneva has used categorical, subject-object, sytems approaches, comparative analysis, synthesis and logical generalization. As a result of the research, the author summarizes problems faced by small and medium agricultural businesses and defines particular measures to support small and medium businesses taking into account their functions performed as part of creating the cost of the final agricultural product. Analysis of current theoretical approaches to raising the efficiency of cooperation processes in the agricultural sector has allowed to summarize and systematize advantages, peculiarities and problems of developing agricultural clusters in Russia as well as to offer a number of measures aimed at development of small and medium business in the agricultural sector. According to the author, recommendations made in the article will allow to improve the process of managing clusterisation processes in the agricultural sector and icnrease efficiency of developed cluster initiatives. The research conclusions can be taken into account when developing measures aimed at supporting small and medium agricultural business enterprises at the regional level as well as evaluating efficiency of these measures. 

Keywords: problems related to development, agricultural cluster, cluster initiative, cluster approach, integration, cooperation, support and development, small business, agricultural entities, region's agricultural complex

Abstract: The subject of the present research is the analysis of the work migration in the former Soviet republics. The object of the research is the migration processes in terms of the integration choice made by countries. In her research Dadabaeva analyzes the influence of migration processes on the integration of CIS countries and analyzes the causes of a growing flow of work migrants. Special attention is paid to the nature of migratory movements inside the former Soviet republics that are usually due to work migration and present the main argument to expand integration at the account of the countries with ailing economy and a high rate of population increase. The author underlines that international migration exchange in CIS countries has a diverse effect on the political, economic and sociocultural environment in both the countries that receive work migrants and countries work migrants come from. The author demonstrates that this fact determines the future of integration. The methodological basis of the research involves dialectic and systems approaches to analyzing the migration situation in Eurasia. The author has also applied the abstract logical and economic statistical research methods to analyze work migration flows depending on whether it is a donor or recipient country. The author concludes that the efficiency of migration exchange depends on the availability of migrants' equal access to information concerning legal employment in recipient countries. According to the author, if recipient countries start to attract workers according to their professional skills and major, this will decrease tension caused by work migration and reinfoce integration processes. In order to avoid unfair competition on the Russian labour market it is necessary not only to adopt new laws and regulations but also create a regulated 'friendly' environment for entrepreneurs. The scientific novelty of the research is caused by the fact that being a factor for integration processes in Eurasia, interstate migration cooperation has a diverse, differently diferected effect and thus is a contradictory issue in the process of integration. This does not only decrease efficiency of integration processes but also slows down the process of creating a single market of labor. The author of the article emphasizes the need to establish a differentiated approach to migrants coming from CIS countries and countries outside the former Soviet Union. According to the author, supporting national enclaves has a negative effect on adopting cultural standards of a receiving community and may become a great disintegrating factor. 

Keywords: Commonwealth of Independent States, Eurasian Economic Union, migration processes, international cooperation, Eurasian area, economic integration, money transfers, exchange migration, work migration, labor market

Abstract: The object of the present research is special economic areas (SEAs). The subject of the research is the instruments and mechanisms of implementing special capacities of tax, customs and investment policies in special economic areas. The research problem is the analysis of tax, customs, and institutional mechanisms of SEAs through analyzing performance mechanisms of their international predecessor, free economic areas (FEAs). The purpose of the research is to analyze activity of various types of SEAs in Russia, evaluate and analyze their efficiency and offer new ways and mechanisms for the development. In the course of the research the authors have used the method of the comparative analysis of various economic indicators; evolutionary method allowing to define internal development patterns of the research obejct, and graphical method of presenting structural-logical schemes. The result of the research is the critical analysis of current SEAs of different kinds and the mechanism and procedure for creating a new type of SEA (agroindustrial) aimed at import substitution of food products in Russia which is directly related to the food security of Russia. The scientific novelty of the research includes the description of the SEAs development concept in the spheres of tourism and agriculture. 

Keywords: import substitution, special economic areas (SEA) development concept, agroindustrial type of SEA, performance efficiency, world trade, customs preferences, national security, tax instruments, free economic area, special economic area

Abstract: The object of the research is the factors that determine the innovative potential of small and medium entrepreneurship in the Republic of Bashkortostan. The subject of the research is the system of economic relations arising in the process of evaluation of the innovative potential of small and medium entrepreneurship in the Republic of Bashkortostan in order to ensure the development and stability of the innovation system and the national security of the Republic. The author analyzes existing methods of estimating the innovative potential and based on her analysis identifies necessary indicators to assess the innovative capacity of small and medium entrepreneurship in the Republic of Bashkortostan as well as reveals their quantitative and qualitative characteristics. Within the framework of qualitative and quantitative approaches to assessment of the innovative potential of small and medium businesses in the Republic of Bashkortostan the author has proposed the systems approach consisting of comparative, structural, efficiency anaylsis methods and expert evaluation method. The author offers her own model for evaluating the innovative potential of small and medium enterprises based on the application of quantitative and qualitative indicators. The main conclusion is that in the process of evaluating the innovative potential it is necessary to consider not only performance indicators but also seasonality, security, and the impact of the number of employed people in small and medium innovation business by the total number of people employed in small and medium enterprises.

Keywords: profitability of innovative projects, safety innovative products, index of innovation risk, quantitative approaches, qualitative approaches, approaches to assessment, small medium enterprises, innovation potential, innovation, seasonality

Abstract: The article is devoted to identifying problems that complicate monitoring using tax credits and other tax incentives and tools to assess their effectiveness. Questions of impact assessment tools, tax incentives for the real sector of the Russian economy in general, and agricultural production in particular are relevant throughout the entire period of operation of the Russian tax system. They got especially acute under conditions of imposed sanctions on Russia causing instability of the economy and the need to develop effective mechanisms for the promotion of domestic producers. Existing tools for agricultural production tax incentive in the tax system of the Russian Federation is not a great variety. Tax benefits are the main tool and their efficiency is evaluated only by assessing the amount of budget losses incurred by the government. Analysis of current evaluation tools used to assess efficiency of tax benefits allows to define peculiarities of their practical implementation in municipal units and constituents. The authors concludes that there is no objective evaluation method to assess efficiency of tax benefits that would be legally fixed in current regional methods. There is a need to improve existing methodologies and develop a unified, containing a single system performance criteria not just tax breaks but tax incentives and other instruments; not only for states but also for business. For this purpose the authors have tested the method to assess the efficiency of tax privileges and preferences developed by the Ministry of Economic Development and Trade of the Russian Federation in 2014 together with the Ministry of Finance of the Russian Federation, for example, instruments such as the single agricultural tax and bonus depreciation. Despite the fact that this technique has not yet received a practical implementation, the authors analyze the effect of this technique with a view to identifying its usefulness and drawbacks. It is concluded that there is a need to further improve the methodology.   

Keywords: single agricultural tax, bonus depreciation, import substitution, tax regulation, tax incentive tools, tax benefits, performance evaluation, social efficiency, cost-effectiveness, business

Abstract: The subject of the research is the combinatin of factors defining parameters of expectations of economic agents generating, first of all, phase shifts of economic cycles. The authors examine the structure of factors of the institutional and conjunctural order, and their influence on priority development cycles representing trends of short-, medium- and long-term expectations of economic entities. Special attention is paid to the questions of evaluating the influence of the aforesaid set of factors on the horizons of phase shifts inside economic cycles (based on the example of the Russian Federation economy). The given rsearch is based on the implementation of taxonomic analysis methods which most of all create the credibility of assessment. Results of the analysis allow to define the nature of the cyclic development of the Russian Federation economy in 1996 - 2015 with a preceding lag indicator of 1-2 years which allows to develop an important prognostic potential of the model and to predict turning points of each cycle depending on the contents of factors and sizes of their lag indic ators. 

Keywords: economic-mathematical modeling, forecasting, phase shifts, expectations of economic agents, economic cycles, theory of cyclic development, factorial analysis, cycles of advancing development, index of economic development, index of social well-being

Abstract: The object of the research is enterprises of ferrous and non-ferrous metallurgical production in the Republic of Bashkortostan. The subject of the research is the competitive ability of these enterprsies on the Russian and international markets. The authors of the article examine such aspects of the topic as development trends in non-ferrous metallurgical production constituting holdings and corporations. Special attention is paid to non-ferrous metallurgical enterprises in the Republic of Bashkortostan including: 1) OAO 'Uchalinsky GOK', manufacturer of zinc concentrate, copper concentrate, sulphurous flotation pyrite and building broken rock. 2) OOO 'Bashkir Copper' that deals with extraction and copper ore recovery in Podolsky and Yubileny deposits. 3) ZAO 'Buribaevsky GOK' that supplies ore and zinc concentrate to Russian and foreign metallurgical plants. 4) Siberian branch of OAO 'Uchalinsky GOK' that deals with extraction and treatment of polymetallic ore in the New Sibaisky and other deposits. 5) Bashkir sinking administration. 6) ZAO 'Bashkir gold-mining company'. Analysis of statistical reports, corporate development strategies, foreign economic activity using M. Porter's competitive ability inventory, and assessment of the influence of various factor groups on the development of foreign economic activity (SWOT-analysis). The author of the article conducts qualitative and quantitative analysis of the metallurgical production in the Republic of Bashkortostan. The author also gives evaluation of the current status and development trends and defines the structure and role of the economic sector in the Republic of Bashkortostan. The author also analyzes the resource base and efficiency of the sector and evaluates the contribution of small and medium businesses in the development of the aforesaid sector as well as studies investment and innovation activity in this sector. The author also makes particular recommendations regarding the development of the sector such as developing technologies of complex waste management of mineral-processing industries (refinement tailings) for non-ferrous metallurgical enterprises, production of ferrous alloys and development of low-tonnage production as well as creation of joint enterprises. 

Keywords: Republic of Bashkortostan, zinc market, copper market, production of metal goods, ferrous metallurgy, non-ferrous metallurgy, metallurgical production, innovations, investments, public private partnership

Abstract: The subject of the research is a set of factors defining unique parameters of the development of regional public catering systems. The sector of public catering plays an important role in Russia's population employment just like in all developed countries (the share of people employed in the public catering sector reaches 0.92% of the total number of employed people). It is also important for the development of small and medium businesses (the share of business entities working in the sphere of public catering is 1.27% of the total number of business enterprises), and tourist sphere. The authors of the article emphasize the need for the differentiated approach to analyzing regional development strategies of the aforesaid economic sector. Based on that, the authors present results of the cluster analysis which allows to divide Russian Federation regions into groups depending on the key factors of the public catering development. The authors' contributoin to the topic is that they offer their own algorithm for identifying key areas in accordance with the defined peculiarities of the regional development. Quite interesting (from the research point of view) is a discovedred fact that for a number of regions referred to clusters 'Leaders', 'Outsiders' and 'Prospective Leaders', the dynamics of investments into the main capital in the sphere of public catering did not have a considerable influence on the dynamics of the turnover in the aforesaid economic sector. This creates a research basis for studying alternative factors of increasing the turnover. 

Keywords: forecasting, factorial analysis, sustainable development of the region, tourist sector, economic-mathematical modeling, turnover of public catering, cluster analysis, service trade, scenario modeling, regions of the Russian Federation