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On an exit from the project / early end of the project On expansion/development of the project
On a delay of the beginning of the project (waiting) On possibility of strengthening business
On a temporary suspension of the project On the implementation stage of the project
In my opinion, project managers have to mean constantly the classification given in table 1.3. The real options increasing favorable opportunities allow managers to increase the NPV of the project by means of the following transformations: to manage the project depending on the increased demand, to expand the project by means of new investments and additional construction.
References:
1. R. Brealey, S. Myers (2009), Principles of Corporate Finance, McGraw-Hill Education, p. 315 - 387
2. A.V. Bukhvalov, (2013), Real Options in management, M. Delo, p. 27-56
3. T. Copeland, T. Koller, J. Murin, (2007), Valuation, John Wiley & Sons, Inc., p. 184-211
4. A. Damodaran (2012), Investment Valuation: Tools and Techniques for determing the Value of an Asset, Wiley Finance, p. 203-260
5. M.A. Limitovsky (2011), Modern technologies of justification the investment and financial decisions, VSHFM, p.41
6. I.Ya. Lukasiewicz (2012), Investments, Infra-M, p. 412
7. W.F. Sharpe. (2009), Investments, 9th edition, Prentice Hall, p. 122
Pavlyukova O. V. Ph.D., Financial University under the Government of the Russian Federation
Panina O. V. Associate Professor, Ph.D., Financial University under the Government of the Russian Federation SOCIAL AND LEGAL STATUS OF CIVIL SERVANTS Annotation: Features of the legal status of different categories of employees due to their duties and the nature of their authority, specific activities of state bodies in which they are serving. In this article, the author examines the social and legal status of civil servants, reveals features enhance public servant on the career ladder, describes how the civil service. The author reveals the basic problems of professionalism in the public service and propose some solutions. Key words: management, public servants, public service, employees
The special status of the various kinds of public servants is set by special regulations, such as the laws of the Russian Federation "On the Procuracy of the Russian Federation", "On Federal Tax Police Bodies". Federal Law "On the Federal Security Service of the Russian Federation" and others.
As it is known, is currently in the theory of public service (to be exact - in the theory of the public service), along with the term "public servant" is used the concept of "public employee". I think, would be appropriate formation and selection in the theory and the establishment of the law of a more general and uniform concept, combining the above types of employees - "employees of public institutions". Persons in the public service or the service of a legal entity in the public sphere. Thus, the public service may include professional activities in the execution of the powers of the various relevant entities of the Russian Federation, local governments and organizations. Then, depending on the nature and character of public legal relations in the service would be to allocate public-service ratio (public law, administrative law) and private law employment relationship (private law, labor law).
Today it is necessary to develop and enact legislation on state and municipal service in the Russian regions with the indispensable subject to the provisions of the Federal Law on the Fundamentals of Civil Service of the Russian Federation. It seems that the status of "municipal" employees have yet to be installed in a single legislative act of the RF subjects, regulating the status of civil servants and subjects of the Russian Federation.
Legal regulation is based on a centralized basis subordination, on the principle of "power - subordination" enforce discipline, responsibility subordinate to a superior officer, the mandatory implementation of directives, regulations and decisions of higher authorities and officials.
In all countries where the legislation establishes a special public law status of civil servants and create professional, specially trained corps of civil servants, officials have the appropriate rights, obligations and restrictions privileges. Thus established a professional bureaucracy, a system of laws, which consists of two parts: one is common for public service employees; other regulatory relations in the field of general labor relations officers, who also work in public institutions (state and municipal authorities, communities, associations, and so on.). Between these two systems, the main difference lies in the fact that persons in the public service, as opposed to individuals, consisting in normal labor relations, have a special legal status of the public and have a preferential right (special duties, prohibitions, restrictions, etc. .). A minor difference is that the regulation of public service includes several specific duties (for example, a ban on strikes, more strict subordination to, the consequences of non-compliance with these regulations, etc.).
For example, a promotion provides the employee with additional powers, rights and duties; established and additional prohibitions and restrictions on service, especially the procedure for bringing disciplinary proceedings.
The structure of the institution of the legal status of civil servant is also granting him the skill category (rank). Qualifying rank assigned sequentially from lower to higher levels in accordance with its general and vocational education, assessment work on the last and previously held the position. Qualification category gives the right to be candidates for the offices.
In recent years, the status of civil servant is filled with new stipulations, was previously the subject of study and regulation of other branches of law and sector-specific legislation, such as labor or financial. Now laws provide for civil servants pensions, national insurance, pay (salary, allowances to the official salary for special conditions of service, seniority, class rank and monetary incentives on the basis of service for a certain period of time), various tax benefits to certain categories of government officials, the total duration of working time, regular and additional paid leave, moonlighting career.
Citizens applying for a position in the public service, you must have the appropriate professional education, specialization of civil service positions. Specialty public positions set depending on the functional characteristics of the state civil service positions and features a matter for the public authorities.
State authority presupposes that the civil servants and the ability to independently qualified to do business, to solve multifaceted administrative tasks. Here is manifested one of the most essential features of the service: interfacing information and data, or, in other words ,, circumstances of the case law or legal norm. This feature requires that public officials pronounced ability for analytical thinking. The executive body of state power of the rank requires the employee the ability to see problems and issues in large interconnected environments and quickly master his new role, skillfully applied gained experience in his time to the requirements of particular situations and tasks.
In addition, the rules of conduct for public servants should be clearly social in nature, which involves a high sense of responsibility and willingness to take on challenging responsibilities.
The procedure for public service involves five groups of positions in this area. Accordingly, there are five categories of claims, each of which comes from a certain complexity of the tasks and requires appropriate training (preparatory service) to acquire the necessary skills. A set of training, organization and training suggest that training an employee for a particular post will be successful if it has the corresponding positions of the basic training such as a diploma for the right to enter higher professional institution for training in accordance with the profile of the position.
The problem of selection of civil servants for the nomination should be decided only by assessing professional competence, qualifications and personal employment impact (on the basis of professional skill).
The most important means of ensuring professionalism is organized system of selection and promotion of cadres, nomenclature, if it is properly organized - it is a necessary element of a professional service. Without a civilized, controlled, law-abiding, responsible nomenclature democracy as a system of control is not possible. The work on the formation of the body frame of the state apparatus should be guided by the triad: professionalism - stability - loyalty.
With the expansion and changes in the functions and tasks of public administration the number of employees of the administration, the number of civil servants and increase focus, usually at the level of regional authorities and local
governments. After the establishment of the federal public service emphasis on the formation of this institution is transferred to the regions and local authorities. Therefore, it is crucial to investigate how the initial legal model of public service of the federal center is projected for the region, taking into account the geographical, cultural, national, ethnic, political, economic and other features. This will be discussed in more detail in the second chapter.
References:
1. The Constitution of the Russian Federation adopted by popular vote December 12, 1993 Moscow, 1994.
2. E.A. Ageev Legal responsibility in government. L., 1998.
3. Alexandrov Z.O. Handbook of public servant. M., 1999.
4. Alekseev Y.P. Region. Management. Quality. M., 2000.
5. Grishkovets A.A. Problems of legal regulation of public service in the Russian Federation: Monograph. Part 2: Improving public service: legal and organizational problems / rags.ru
Plevo M.K.
student of the faculty «Account and audit» FGOBUVO «Financial University at Government of the Russian Federation», Moscow Scientific leader - Polenova S.N., d.e.n., assistant professor of the dept «Accounting in commercial organization» FGOBUVO «Financial University at Government of the Russian Federation» DEVELOPING LEGAL REGULATION OF THE RUSSIAN ACCOUNTING SYSTEM Abstract
At present time one of the vital issues for further development of accounting in Russia is improving its legal foundations. This article demonstrates the need of changing the Federal Law «On Accounting»
Keywords: accounting, problems, legislation, change. Correct understanding of object's nature is always needed, since it determines future functioning and development of the object. There is the opinion today that accounting should be dealt with separately from economic science. The justification of this is based on the fact that at present legal features of accounting often come before its economic nature.
Nature of accounting, as everywhere, reveals itself in its functions, which, in turn, are reflected in accounting goals and issues that accounting is addressing. The Federal Law № 402-FZ "On Accounting" (2011) establishes accounting objective as producing reliable accounting (financial) reports which is the law for the overwhelming majority of organizations. It follows that today accounting could be considered as a form of state control over economic activity. This interpretation of accounting makes it a tool for protecting the right of various users of accounting reports to receive reliable information needed to improve quality of management decision making.
