Numer 4-5, Maj Człowiek Polityka ISSN Świat. Odkrywanie współczesnej Syberii

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1 Numer 4-5, Maj Świat Człowiek Polityka ISSN Odkrywanie współczesnej Syberii

2 Człowiek, Świat, Polityka Od Redakcji Numer: 4/ ISSN E-kwartalnik naukowy Redakcja: Wyższa Szkoła Stosunków Międzynarodowych i Amerykanistyki, Warszawa, Aleje Jerozolimskie 44 Redaktor naczelny: Mirosław Murat Sekretarz redakcji: Rafał Kosmulski Rada programowa: Paweł Bromski Marceli Burdelski Mieczysław Dudek Marek Grzelewski Mirosław A. Michalski Elżbieta Sawa- Czajka Andrej Slodička Redaktorzy numeru: Mirosław Murat Okładka: Michał Dmitruk Skład i łamanie: SebastianLegenza.com Recenzenci: Prof. Jurij Babinov Prof. Elena Szermieteva Prof. Anatolij Kosmin Dr hab. Andrej Slodička Przekazujemy do rąk czytelników kolejny, podwójny numer naszego e-kwartalnika. Tym razem jest on poświęcony Syberii. Artykuły napisane przez pracowników naukowych Rosyjskiego Państwowego Uniwersytetu Handlowo - Ekonomicznego, wykładających w zamiejscowym Instytucie w Omsku, chociaż dotyczą przede wszystkim Omskiego obwodu, kreują prawdziwy obraz współczesnej Syberii. Krainy, którą Polacy znają przede wszystkim z kart historii lub opowiadań rodzinnych. Najczęściej kojarzy się ona z przymusowymi zsyłkami, mrozem i śniegiem. Tymczasem współczesna Syberia jest krainą szybko rozwijającą się, gdzie jej władze kładą nacisk na rozwój przemysłu, który bazuje na miejscowych, naturalnych bogactwach. Jednym z nich są mieszkający tam ludzie, którzy potrafili odnaleźć się w swojej małej ojczyźnie. Tam żyć, uczyć się i pracować. Warto podkreślić, że w ponad milionowym Omsku jest bardzo dobrze rozwinięta sieć placówek edukacyjnych na wszystkich poziomach. Oprócz szkolnictwa na poziomie podstawowym i średnim w mieście działa 10 uczelni wyższych, kształcących studentów prawie wszystkich specjalności. W każdym roku ich mury opuszczają abiturienci, którzy w większości oddają swoje umiejętności lokalnemu społeczeństwu. Obwód Omski współcześnie, dzięki zjednoczeniu wysiłków władz, przedstawicieli działających w rejonie uczelni oraz instytucji pozarządowych, oprócz postępującego rozwoju technologicznego, swoich szans na rozwój chce poszukać w działalności turystycznej. Bazując na istniejącej już sieci placówek, dokładane są starania, aby dzięki nauce, kulturze i zapleczu dla aktywnego wypoczynku oraz budowaniu kolejnych placówej, zdjąć z Syberii mit miejsca zsyłek i odbywania kary, odjum miejsca przeklętego. Pokazać, że może ona stanowić obszar, gdzie wypoczynek na łonie nieskażonej jeszcze ludzką działalnością przyrody da się połączyć ze zdobywaniem i odkłamywaniem mitów historycznych. Aby, jak mówią Rosjanie, na Syberii można było соединить приятное с полезным. W numerze, zgodnie z przyjętą od początku zasadą, czytelnik znajdzie artykuły w języku angielskim, rosyjskim i polskim. W imieniu rady naukowo programowej Redaktor naczelny Mirosław Murat

3 3 О Форуме Artykuły О Форуме Ефимова С.В марта 2013 года в г. Омске состоялся II Торговый Форум Сибири, в работе его 11 секций приняли участие более 800 человек из 14 регионов. Во второй день работы форума его посетили полпред президента в Сибирском федеральном округе Виктор Толоконский и омский губернатор Виктор Назаров. В рамках II Торгового форума Сибири в областном Экспоцентре прошла встреча с полпредом Президента РФ в СФО Виктором Толоконским по вопросам потребительской кооперации, торговли и самозанятости на селе в регионах. В ней приняли участие члены правительства Омской области Юрий Гамбург и Александр Триппель, глава городского департамента экономики, а также омские коммерсанты. форума уделили большое внимание двум стратегическим для СФО документам: «Концепции развития торговли и потребительского рынка в СФО до 2020 года» и «Концепции развития потребительской кооперации СФО до 2022 года». Эти документы участники форума сочли необходимым вынести для утверждения на совете при полномочном представителе президента РФ в СФО и на совете межрегиональной ассоциации «Сибирское соглашение». Также участники форума предложили принять федеральные законы и внести поправки в действующее законодательство, ориентированное на развитие конкуренции, Полдпред президента в СФО Виктор усиление мер по защите прав Толоконский счел предложения потребителей и развитие партнерского товаропроизводст- участников форума достаточно полезными и интересными. ва. Аналогичные инициативы в резолюции были отмечены в сфере индустрии питания и В ходе встречи полпред Президента подчеркнул важность проведения II Торгового форума гостеприимства. По мнению губернатора Омской области Сибири. Виктор Толоконский отметил, что чувствуется дифференциация регионов Сибири, а фо- Виктора Назарова, проблемы, обсуждаемые на «круглых столах» и секциях II Торгового форума, рум в данном случае может исправить ситуацию. уже давно переросли межрегиональный уровень. Полпред ответил на вопросы присутствующих. Форум это разговор руководства региона, работодателя, представителей обучающих Полдпред президента в СФО Виктор Толоконский счел предложения участников форума достаточно полезными и интересными. образовательных учреждений. Форум призван дать новый импульс к развитию внутренних региональных, межрегиональных и зарубежных На пленарном заседании заместитель министра экономики Омской области Оксана Ивахненко по итогам работы секций и «круглых столить требования к современному работнику тор- связей и отношений, которые позволят определов» озвучила основные положения резолюции говли и условиях подготовки такого работника. II Торгового форума. В частности, участники

4 Artykuły 4 II ТОРГОВЫЙ ФОРУМ СИБИРИ марта 2013 года г.омск РЕЗОЛЮЦИЯ Участники II Торгового форума Сибири (далее Форум), заслушав и обсудив в ходе работы секций и круглых столов, доклады и сообщения руководителей профильных подразделений федеральных и региональных органов государственной власти, органов местного самоуправления, экспертов, специалистов, представителей делегаций субъектов Федерации Сибирского федерального округа, некоммерческих профессиональных (территориальных) объединений предпринимателей, бизнес-сообществ (научных и бизнес-сообществ профессиональных образовательных учреждений), научно-образовательных учреждений отметили важность широкого обсуждения проблем развития торговли и потребительского рынка, системы потребительской кооперации с участием всех заинтересованных сторон. На Форуме активно обсуждались проекты Концепции развития торговли в Сибирском федеральном округе до 2020 года, Концепции социально-экономического развития потребительской кооперации в Сибирском федеральном округе до 2022 года, разработанные авторскими коллективами предприятий и организаций торговли, ученых НОУ ВПО Центросоюза России «Сибирский университет потребительской кооперации», органов государственной власти, экспертов, одобренные Координационным советом по торговле и потребительскому рынку Межрегиональной ассоциации «Сибирское соглашение», которые ориентированы на комплексный стратегический подход в отраслевой политике развития торговли и потребительского рынка Сибири. Данные концептуальные документы формировались в соответствии со Стратегией социально-экономического развития Сибири на период до 2020 года, а также на основе положений Стратегии развития торговли в Российской Федерации на годы и период до 2020 года, Концепции развития потребительской кооперации Российской Федерации до 2015 года. Участники Форума считают необходимым вынести данные стратегические документы развития отрасли в Сибири для утверждения на Совете при полномочном представителе Президента Российской Федерации в Сибирском федеральном округе и Совете Межрегиональной ассоциации «Сибирское соглашение» и разработки на их основе долгосрочных планов и программ развития торговли и потребительского рынка в субъектах Федерации и входящих в их состав муниципальных образованиях. Перспективные планы и программы должны учитывать все аспекты торговой деятельности, особенности работы предприятий и организаций сферы услуг, реализовывать двусторонние принципы государственного и частного, муниципального и частного партнерства. Конечной целью разработанных планов и программ должно стать доведение качества обслуживания населения до уровня стандартов, предъявляемых международными требованиями в связи с вхождением России в ВТО, увеличение доходной базы бюджетов субъектов Федерации и муниципальных образований. Вследствие чего необходимо: совершенствовать корпоративное управление в сфере обращения; изучать опыт ведения торгового бизнеса с учетом международных требований; обеспечивать деятельность предприятий потребительского рынка кадрами, владеющими современными технологиями; развивать новые технологии ведения торговли и обслуживания; разнообразить маркетинговые инструменты, используемые в

5 5 Artykuły отрасли; создать рынок местных продуктов (на уровне брендов); стимулировать конкуренцию на локальных потребительских рынках местных и федеральных сетей, определить механизмы государственной поддержки малого и среднего предпринимательства, потребительской кооперации. Вопросы экспертизы, качества и безопасности на потребительском рынке, защиты прав потребителей, развития предприятий индустрии питания и гостеприимства, социального питания в образовательных учреждениях и больницах стали знаковыми в работе Форума. На пленарном заседании «Стратегические аспекты развития потребительского рынка сибирских регионов» и в работе секций было отмечено, что повысился качественный уровень торговли в крупных и средних по числу жителей населенных пунктах, в основном осуществлен переход к ее более цивилизованным формам: увеличение количества стационарных предприятий и сокращение количества объектов мелкорозничной торговой сети и неорганизованных мест торговли. Достигнута довольно высокая обеспеченность населения торговой площадью в отдельных населенных пунктах (в основном в крупных и средних по числу жителей) согласно российским стандартам. Улучшается инфраструктура торгового предпринимательства в оптовой и особенно в розничной торговле, идет постоянный рост числа сетевых торговых предприятий. Практически на всей территории сибирского региона ведется широкомасштабное строительство новых, отвечающих мировым стандартам, форматов магазинов, торговых и торгово-развлекательных, а также многофункциональных центров. В числе актуальных проблем развития торговли были отмечены: 1. Недостаточная эффективность государственного регулирования процессов, происходящих в торговой отрасли, приводящая в отдель- ных случаях к дисбалансу интересов предпринимателей сферы торгового бизнеса, местных и федеральных торговых сетей, производителей товаров и услуг, населения Сибири; 2. Отсутствие системы мотивации для достижения торговыми организациями Сибири устойчивых позиций в продвижении на мировые рынки продукции основных отраслей специализации Сибирского федерального округа, разработанных механизмов сведения к минимуму рисков, возникающих при интеграции России в мировую экономику, в том числе в контексте вступления во Всемирную торговую организацию (ВТО); 3. Недостаточное развитие торговой инфраструктуры в ряде территорий Сибирского федерального округа, особенно в малонаселенных и отдаленных населенных пунктах Сибири; 4. Отсутствие эффективной торговой системы на базе торговых предприятий и инфраструктуры потребительской кооперации, способной конкурировать с существующими торговыми сетями и стимулировать рост объемов производства и переработки сельскохозяйственного сырья (молока, мяса, зерна, овощей) и дикорастущей продукции, лекарственного сырья, произрастающих на территории Сибири; 5. Устаревшая и недостаточная материально-техническая база потребительской кооперации для обеспечения заготовок и переработки сельскохозяйственного сырья, дикорастущей продукции и лекарственного сырья; 6. Неравномерность размещения торговых объектов в крупных городах, высокая стоимость аренды торговых площадей; 7. Проблемы в организации сотрудничества местных товаропроизводителей и торговых сетей; 8. Недостаточное развитие оптового звена

6 Artykuły 6 - в Федеральный закон от 6 октября 2003 года 131-ФЗ «Об общих принципах организации органов местного самоуправления в Российской Федерации» в части определения полномочий органов местного самоуправления в сфере защиты прав потребителей; - в Налоговый кодекс Российской Федерации в части введения механизмов, стимулирующих развитие партнерства товаропроизводителей и торговых сетей, находящихся на разных системах налогообложения; - в федеральное законодательство в части соторговли в отдельных регионах Сибири; 9. Дефицит высокопрофессиональных кадров в торговой отрасли, несовершенство системы профессиональной подготовки кадров вследствие отсутствия устойчивых интегрированных связей предприятий с учреждениями подготовки кадров; 10. Недостаточное развитие прогрессивных форматов и методов торгового обслуживания; 11. Низкий уровень корпоративной социальной ответственности у части предприятий торговли, предприятий индустрии питания и гостеприимства, социального питания. Сознавая важность задач, стоящих перед органами власти, предприятиями и организациями торговли и потребительского рынка, научными и образовательными учреждениями по обеспечению населения Сибири качественными и доступными товарами и услугами, созданию эффективной товаропроводящей системы, соответствующей требованиям инновационного сценария развития экономики Российской Федерации в условиях вхождения в ВТО, и полагая себя непосредственными исполнителями этих задач, учитывая положения резолюции Первого торгового форума Сибири участники II Торгового форума Сибири сформулировали: говых объектов в разрезе населенных пунктов, а не только в разрезе муниципальных районов, городов, как это предусмотрено действующим законодательством; - установления обязанности хозяйствующих субъектов согласовывать размещение нестационарных торговых объектов на земельных участках, находящихся в частной собственности, с органами местного самоуправления, которые разрабатывают и утверждают схемы размещения нестационарных торговых объектов на земельных участках, в зданиях, строениях, сооружениях, находящихся в государственной собственности или муниципальной собственности, а также введение ответственности хозяйствующих субъектов за размещение вышеуказанных нестационарных торговых объектов без согласования с органами местного самоуправления; 1.2. Обеспечить принятие федеральных законов и поправок в действующее законодательство, в том числе: - в Федеральный закон от 23 июня 1999 года 117-ФЗ «О защите конкуренции» в части совместного согласования Федеральной антимонопольной службой и Высшим органом исполнительной власти субъекта РФ сделок по слиянию крупных организаций; ПРЕДЛОЖЕНИЯ: 1. ФЕДЕРАЛЬНОМУ СОБРАНИЮ РОССИЙСКОЙ ФЕДЕРАЦИИ: 1.1. Обеспечить принятие поправок в Федеральный закон от 28 декабря 2009 года 381-ФЗ «Об основах государственного регулирования торговой деятельности в Российской Федерации» в части: - уточнения механизмов определения нормативов обеспеченности населения площадью тор-

7 7 Artykuły вершенствования государственного регулирования сферы индустрии питания и гостеприимства; - в антимонопольное законодательства в части расширения перечня объектов наблюдения антимонопольного регулирования субъектами инфраструктурного обеспечения торгового бизнеса; изменения методик измерения и показателей исчисления доминирующего положения субъектов торговой сферы. - в федеральное законодательство в части создания системы благоприятных условий для достижения торговыми организациями Сибири устойчивых позиций в продвижении на мировые рынки продукции основных отраслей специализации Сибири, сведения к минимуму рисков, возникающих при интеграции России в мировую экономику, в том числе в контексте вступления во Всемирную торговую организацию (ВТО); - расширения мер государственной поддержки субъектов малого и среднего предпринимательства из числа представителей торгового бизнеса в целях увеличения объемов реализации продукции отечественных товаропроизводителей, включая продовольственные товары и дикоросы, реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; - отнесения организаций потребительской кооперации к категории организаций сельского хозяйства в вопросах кредитования и приобретения по лизингу оборудования для переработки закупленного у населения продовольствия; 2.2. Подготовить проекты федеральных законов, принять постановления и распоряжения Правительства Российской Федерации, предусматривающие введение новых механизмов: - в федеральное законодательство в части усиления ответственности производителей, торговых организаций за качество продукции и услуг. 2.ПРАВИТЕЛЬСТВУ РОССИЙ- СКОЙ ФЕДЕРАЦИИ: 2.1. Внести изменения в государственные, федеральные целевые программы в части: - расширения мер государственной поддержки организаций потребительской кооперации, особенно в части реализации проектов по увеличению объемов закупа и реализации продукции, произведенной отечественными сельхозтоваропроизводителями, строительства производственной инфраструктуры потребительской кооперации, связанной с хранением и первичной переработкой сельхозпродукции и дикоросов, строительства и ремонта инженерной инфраструктуры, включая подключение к сетям: электрическим, газораспределительным, водопроводу и канализации; - стимулирования интеграции, кооперации местных товаропроизводителей и торговых сетей, предпринимателей, в том числе посредством формирования кластеров; - поддержки товаропроизводителей Сибири, в том числе экспортёров, с учётом обязательств, взятых на себя Россией при вступлении в ВТО; - обеспечения подготовки высококвалифицированных специалистов в области международного права и правоприменительной практики ВТО для выработки адекватных мер защиты хозяйствующих субъектов сибирских регионов; - стимулирования представителей торгового бизнеса в обеспечении ими роста объемов реализации продукции местных товаропроизводителей, включая продовольственные товары и дикоросы; - содействия укреплению сотрудничества регионов Сибири и зарубежных стран в приграничной торговле, в том числе реализации сов-

8 Artykuły 8 местных инвестиционных проектов, создании совместных предприятий; - соблюдения мер безопасности и улучшения качества продукции, в соответствии с международными стандартами качества; - государственной поддержки на федеральном уровне предприятий торговли, осуществляющих деятельность в северных территориях и отдаленных и труднодоступных местностях, в том числе по компенсации части процентной ставки за пользование кредитами на закуп товаров первой необходимости и транспортных расходов на доставку этих товаров; 2.3. Обеспечить комплексный подход к вопросу определения форм и методов защиты прав потребителей на основе гармоничного сочетания мер административной и гражданско-правовой ответственности; 2.4. Обеспечить достижение максимальной эффективности реализации федеральными органами власти контрольно-надзорных полномочий в наиболее проблемных сферах потребительского рынка при активном взаимодействии общественных организаций, ассоциаций и объединений учитывая положительный опыт стран-участников ВТО; 2.5. Инициировать внесение изменений в федеральное законодательство в части: - совершенствования государственного регулирования сферы индустрии питания и гостеприимства; - расширения перечня объектов наблюдения антимонопольного регулирования субъектами инфраструктурного обеспечения торгового бизнеса; изменения методик измерения и показателей исчисления доминирующего положения субъектов торговой сферы; - недопущения создания условий неравной конкуренции, предоставления преференций федеральным и международным компаниям, занятым в потребительской сфере, при осуществлении допуска компаний к инфраструктуре населенного пункта, поиска и предоставления земельных участков; - запрета на заключение органами власти субъектов Российской Федерации «точечных» соглашений с федеральными торговыми сетями по вопросам их развития; - внесения изменений в градостроительные документы в части минимизации либо исключения возможности размещения крупных торговых объектов торговли в пределах городской территории; - введения звания «Заслуженный работник торговли Российской Федерации» для поощрения работников отрасли. 3. МИНИСТЕРСТВУ ПРОМЫШ- ЛЕННОСТИ И ТОРГОВЛИ РОС- СИЙСКОЙ ФЕДЕРАЦИИ: 3.1. Подготовить предложения по внесению изменений в федеральные законы, постановления и распоряжения Правительства Российской Федерации, принять приказы Министерства промышленности и торговли Российской Федерации, предусматривающие реализацию мер в части: - повышения эффективности государственного регулирования процессов, происходящих в сфере торговли; - достижения баланса интересов торговых сетей, субъектов малого и среднего предпринимательства, отечественных производителей товаров, населения; - расширения мер государственной поддержки субъектов малого и среднего предпринимательства из числа представителей торгового бизнеса в целях увеличения объемов реализации

9 9 Artykuły продукции отечественных товаропроизводителей, включая продовольственные товары и дикоросы, реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; - расширения мер государственной поддержки субъектов малого и среднего предпринимательства из числа представителей торгового бизнеса в целях увеличения объемов реализации продукции отечественных товаропроизводителей, включая продовольственные товары и дикорастущую продукцию, лекарственное сырье, произрастающие на территории Сибири, реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; 3.2. Разработать дорожную карту мероприятий федеральных и региональных органов государственной власти по совершенствованию системы подготовки и переподготовки кадров для торговой отрасли, предусмотрев: - стимулирование мотивации работников торговли, потребительской кооперации к повышению уровня образования и квалификации; - корректировку программ обучения кадров торговой отрасли в образовательных учреждениях высшего и среднего специального образования с учетом предложений руководителей торговых организаций и профессиональных ассоциаций (союзов); 3.3. В обязательном порядке оказывать организационную и информационную поддержку организаторам форумов, конференций и выставочно-ярмарочных мероприятий межрегионального характера по вопросам развития сфер торговли, потребительского рынка на территориях субъектов Российской Федерации, обеспечивать личное участие специалистов Министерства промышленности и торговли Российской Федерации в указанных мероприятиях; 3.4. Обеспечить введение звания «Заслуженный работник торговли Российской Федерации» для поощрения работников отрасли. 4. МИНИСТЕРСТВУ СЕЛЬСКО- ГО ХОЗЯЙСТВА РОССИЙСКОЙ ФЕДЕРАЦИИ, МИНИСТЕРСТВУ ЭКОНОМИЧЕСКОГО РАЗВИТИЯ РОССИЙСКОЙ ФЕДЕРАЦИИ: 4.1. Подготовить предложения по внесению изменений в государственные, федеральные целевые программы, постановления и распоряжения Правительства Российской Федерации, принять приказы министерств в части: - расширения мер государственной поддержки организаций потребительской кооперации, особенно в части реализации проектов по увеличению объемов закупа и реализации продукции, произведенной отечественными сельхозтоваропроизводителями, создания объектов инфраструктуры потребительской кооперации, связанной с хранением и первичной переработкой сельхозпродукции и дикорастущей продукции, лекарственного сырья, произрастающих на территории Сибири; - расширения мер государственной поддержки субъектов малого и среднего предпринимательства из числа представителей торгового бизнеса в целях увеличения ими объемов реализации продукции отечественных товаропроизводителей, включая продовольственные товары и дикоросы, реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; - поощрения деятельности субъектов малого и среднего предпринимательства, отечественных сельхозтоваропроизводителей производящих и реализующих экологически чистую продукцию.

10 Artykuły При разработке проектов приказов федеральных министерств об организации проведения конкурсного отбора субъектов Российской Федерации, бюджетам которых в соответствующих годах предоставляются субсидии для финансирования мероприятий, осуществляемых в рамках оказания государственной поддержки малого и среднего предпринимательства, представителей потребкооперации субъектами Российской Федерации предусмотреть выделение средств федерального бюджета на софинансирование комплексных региональных программ по поддержке субъектов предпринимательства, организаций потребкооперации, сельхозтоваропроизводителей в части предоставления субсидий: - на возмещение части затрат на строительство (реконструкцию) производственных объектов, приобретение оборудования, транспортных средств для организации заготовки, хранения, переработки и реализации сельскохозяйственного сырья, дикорастущей продукции, лекарственного сырья, произрастающего на территории Сибири; - на возмещение расходов по уплате процентов по инвестиционным кредитам, полученным на приобретение основных средств, необходимых для производства, закупки, переработки и сбыта сельскохозяйственной продукции, включая транспортные средства, технологическое торговое и холодильное оборудование; - на возмещение части затрат на уплату авансовых платежей и текущих лизинговых платежей при приобретении в лизинг основных средств, необходимых для закупки, переработки, хранения и сбыта сельскохозяйственной продукции, включая транспортные средства, технологическое и холодильное оборудование; - на возмещение части затрат на строительство и ремонт инженерной инфраструктуры для системы потребкооперации, включая подключе- ние к сетям: электрическим, газораспределительным, водопроводу и канализации. 5. ОРГАНАМ ГОСУДАРСТВЕН- НОЙ ВЛАСТИ СУБЪЕКТОВ РОС- СИЙСКОЙ ФЕДЕРАЦИИ СИБИР- СКОГО ФЕДЕРАЛЬНОГО ОКРУ- ГА: 5.1. В течение месяца после завершения Форума организовать обсуждение представителями торгового бизнеса проектов Концепции развития торговли в Сибирском федеральном округе до 2020 года, Концепции социально-экономического развития потребительской кооперации в Сибирском федеральном округе до 2022 года, обобщить и направить в Координационный совет по торговле и потребительскому рынку МА «Сибирское соглашение» предложения по дополнению указанных проектов; 5.2. Рассмотреть возможность внесения изменений в региональные целевые программы в части введения дополнительных мер государственной поддержки организаций потребительской кооперации, субъектов малого и среднего предпринимательства, в том числе: - возмещения части затрат на строительство (реконструкцию) производственных объектов, приобретение оборудования, транспортных средств для организации заготовки, хранения, переработки и реализации сельскохозяйственного сырья, дикорастущей продукции, лекарственного сырья, произрастающего на территории Сибири ; - возмещения части затрат на реализацию социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; 5.3. Способствовать процессам интеграции, кооперации местных товаропроизводителей и торговых сетей, предпринимателей, в том числе

11 11 Artykuły 5.8. Привлекать некоммерческие объединения предпринимателей к участию в работе координирующих, совещательных органов для принятия решений по вопросам развития потребительского рынка; 5.9. Оказывать поддержку в продвижении продукции местных производителей на региональный потребительский рынок посредством проведения выставок, ярмарок, дней качества продукции местных производителей, стимулирующих продвижение указанной продукции; Оказывать содействие в создании новых и развитии уже имеющихся региональных торговых сетей с целью развития конкуренции на розничном рынке и формирования экономически обоснованных розничных цен на продовольственные товары через активное внедрение ими современных форматов продажи и реализацию мероприятий, направленных на насыщение потребительского рынка товарами региональных производителей; Обеспечить создание условий для работы системы информирования, просвещения и консультирования потребителей по актуальным вопросам качества, конкурентоспособности и безопасности товаров и услуг на потребительском рынке; Обеспечить создание условий для продуктивного взаимодействия общественных объединений по защите прав потребителей с субъектами малого и среднего предпринимательства по актуальным вопросам качества и конкурентоспособности на потребительском рынке; Содействовать объединению общественных организаций по защите прав потребителей с целью создания единой стратегии работы, повышения эффективности и борьбы с недобросовестными участниками потребительского рынка; Участвовать в создании современной сипосредством формирования кластеров; 5.4. Разработать проекты (программы) развития потребительской кооперации, направленные на модернизацию материально-технической базы и технологий работы потребительских обществ в целях увеличения ими объемов закупа, производства и переработки сельскохозяйственного сырья (молока, мяса, зерна, овощей) и дикорастущей продукции, лекарственного сырья, произрастающего на территориях регионов Сибири; 5.5. Разработать региональные программы по развитию сферы заготовки и переработки дикорастущей продукции, лекарственного сырья, произрастающего на территориях регионов Сибири; 5.6. Обеспечить развитие торговой инфраструктуры в регионах Сибири, стимулировать развитие конкуренции в торговой отрасли, в том числе через: - формирование системы градостроительного планирования, предусматривающей выделение необходимых земель и объектов, находящихся в региональной собственности, для размещения на них торговых, логистических объектов; - введение дифференцированных арендных ставок за предоставляемые торговым организациям и организациям, развивающим необходимую торговую инфраструктуру, в аренду площади, находящиеся в региональной собственности; - развитие каналов прямой доставки сельхозпродукции потребителю посредством содействия организации розничных рынков, ярмарок выходного дня, развозной торговли Содействовать организации сотрудничества предпринимателей регионов Сибири и зарубежных стран в приграничной торговле, в том числе при осуществлении ими инвестиционных проектов, создании совместных предприятий;

12 Artykuły 12 организаций потребительской кооперации, особенно при реализации проектов по увеличению объемов закупа и реализации продукции, произведенной местными сельхозтоваропроизводителями, создания объектов инфраструктуры потребительской кооперации, связанной с закупом, хранением и переработкой сельхозпродукции и дикоросов; - расширения мер финансовой поддержки субъектов малого и среднего предпринимательства из числа представителей торгового бизнеса в целях увеличения ими объемов реализации продукции местных товаропроизводителей, реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; 6.2. Содействовать процессам интеграции, кооперации местных товаропроизводителей и торговых сетей, предпринимателей, в том числе посредством формирования кластеров; 6.3. Разработать проекты (программы) развития потребительской кооперации на территориях муниципальных образований, направленные на модернизацию материально-технической базы и технологий работы потребительских обществ в целях увеличения ими объемов закупа, производства и переработки сельскохозяйственного сырья (молока, мяса, зерна, овощей) и дикорастущей продукции, лекарственного сырья, произрастающего на территориях муниципальных образований Сибири; 6.4. Разработать муниципальные программы по развитию сферы заготовки и переработки дикорастущей продукции, лекарственного сырья, произрастающего на территориях муниципальных образований; 6.5. Обеспечить развитие торговой инфраструктуры в муниципальных образованиях, в том числе в малонаселенных и отдаленных настемы подготовки кадров для предприятий потребительского рынка, формировании образовательных кластеров; Содействовать внедрению в образовательный процесс профессиональных стандартов в сфере индустрии питания и гостеприимства и (или) разработке региональных профессиональных стандартов наиболее востребованных профессий; Содействовать применению предприятиями общественного питания национальных стандартов и добровольной сертификации услуг; Рассмотреть возможность внесения изменений в региональное законодательство в части ограничения максимального срока освоения земельных участков под строительство торговых объектов двумя годами, с выставлением при превышении данного срока участков на открытый аукцион; Осуществлять реализацию крупных проектов в сфере потребительского рынка с предварительным проведением переговоров об обеспечении интересов региональных производителей, арендаторов и других групп предпринимателей; Обеспечить ведение «точечной» работы с крупными федеральными торговыми компаниями, расположенными в регионах, с целью увеличения доли размещения ими заказов среди местных предприятий и предпринимателей производственной сферы. 6. ОРГАНАМ МЕСТНОГО САМО- УПРАВЛЕНИЯ МУНИЦИПАЛЬ- НЫХ ОБРАЗОВАНИЙ СИБИР- СКОГО ФЕДЕРАЛЬНОГО ОКРУ- ГА: 6.1. Обеспечить внесение изменений в муниципальные целевые программы в части: - расширения мер финансовой поддержки

13 13 Artykuły селенных пунктах, стимулировать развитие конкуренции в торговой отрасли, в том числе через: - формирование системы градостроительного планирования, предусматривающей выделение необходимых земель и объектов, находящихся в собственности или оперативном управлении органов местного самоуправления, для размещения на них торговых, логистических объектов; - введение дифференцированных арендных ставок за предоставляемые торговым организациям и организациям, развивающим необходимую торговую инфраструктуру, в аренду площади, находящиеся в собственности или оперативном управлении органов местного самоуправления; сультирования потребителей по актуальным вопросам качества, конкурентоспособности и безопасности товаров и услуг на потребительском рынке; Содействовать созданию условий для продуктивного взаимодействия общественных объединений по защите прав потребителей с субъектами малого и среднего предпринимательства по актуальным вопросам качества и конкурентоспособности на потребительском рынке; Содействовать бъединению общественных организаций по защите прав потребителей с целью создания единой стратегии работы, повышения эффективности и борьбы с недобросовестными участниками потребительского рынка; - развитие каналов прямой доставки сельхозпродукции потребителю посредством содействия организации розничных рынков, ярмарок выходного дня, развозной торговли Рассмотреть вопрос о поддержке предприятий потребительской кооперации путем включения в муниципальные программы развития торговли, муниципальные целевые программы развития субъектов малого и среднего предпринимательства мероприятий по предоставлению субсидий на возмещение части расходов, связанных с осуществлением торговой деятельности в сельских населенных пунктах; 6.7. Оказывать поддержку социально-ориентированным объектам торговли с элементами обслуживания малообеспеченных категорий граждан; 6.8. Рассмотреть возможность создания структурных подразделений в органах местного самоуправления для решения вопросов по защите прав потребителей; 6.9. Обеспечить создание условий для работы системы информирования, просвещения и кон Не допускать создания условий неравной конкуренции, предоставления преференций федеральным и международным компаниям, занятым в потребительской сфере, при осуществлении допуска компаний к инфраструктуре населенного пункта, поиска и предоставления земельных участков; Обеспечивать внесение изменений в градостроительные документы в части минимизации либо исключения возможности размещения крупных торговых объектов торговли в пределах городской территории; Обеспечить ведение «точечной» работы с торговыми организациями, расположенными в населенных пунктах, с целью увеличения доли размещения ими заказов среди местных предприятий и предпринимателей производственной сферы; Оказывать практическую и методическую поддержку сельским образовательным учреждениям в разработке цикличных меню для учащихся, сбалансированных по основным пищевым веществам и энергии;

14 Artykuły Совместно с профильными учебными заведениями организовать повышение квалификации работников школьных столовых (поваров и зав. столовыми) путем разработки соответствующих двухуровневых практикоорентированных программ обучения, направленных на изучение и внедрение передового опыта организации школьного питания, новых технологий и технологических режимов производства, рациональных методов производства и обслуживания. 7. ПРЕДПРИЯТИЯМ И ОРГАНИ- ЗАЦИЯМ ТОРГОВЛИ И ОТРЕ- БИТЕЛЬСКОГО РЫНКА И ИХ ПРОФЕССИОНАЛЬНЫМ ОБЪЕ- ДИНЕНИЯМ СИБИРСКОГО ФЕ- ДЕРАЛЬНОГО ОКРУГА: 7.1. В течение месяца после завершения Форума организовать представить предложения по совершенствованию нормативной правовой базы Российской Федерации, субъектов Российской Федерации в целях оптимизации применения норм и правил действующего законодательства в сфере торговли и потребительского рынка; 7.2. Обеспечивать в приоритетном порядке сотрудничество с местными товаропроизводителями, в том числе посредством формирования кластеров, увеличение объемов реализации продукции местных товаропроизводителей; 7.3. Рассмотреть возможность реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; применения минимальных торговых надбавок на социально значимые продукты питания; 7.4. Внедрять в торговых организациях систему совершенствования и самосовершенствования кадров (по принципу «практика-стажировка-работа»); проводить корпоративные мероприятия, направленные на усиление мотивации сотрудников к повышению уровня образования; 7.5. Обеспечивать обязательное профессиональное образование и повышение квалификации работников торговли и потребительских услуг; 7.6. Представить предложения по корректировке программ обучения специалистов торговой отрасли в учебных заведениях; 7.7. Внедрять в предприятиях индустрии питания и гостеприимства системы менеджмента качества и менеджмента безопасности продукции на основе международных стандартов ISO 9001, ISO 22000, нацеленных на обеспечение безопасности, рост производительности труда, технологическое перевооружение и международную кооперацию; 7.8. Поддержать предложение о создании проекта «Сибирское гостеприимство»; 7.9. Поддержать инициативу Красноярского регионального объединения Федерации рестораторов и отельеров России о внесении изменений в Закон 171-ФЗ «О государственном регулировании производства и оборота этилового спирта, алкогольной и спиртосодержащей продукции и об ограничении потребления (распития) алкогольной продукции», которые учитывают особенности функционирования предприятий общественного питания. 8. ПРЕДПРИЯТИЯМ ПОТРЕ- БИТЕЛЬСКОЙ КООПЕРАЦИИ СИБИРСКОГО ФЕДЕРАЛЬНОГО ОКРУГА: 8.1. Осуществлять реализацию проектов, направленных на увеличение объемов закупаемой у населения сельскохозяйственной продукции, и ее переработки; на повышение занятости сельского населения, в том числе сезонной занятости за счёт привлечения их к заготовке дикорастущей продукции, лекарственного сырья;

15 15 Artykuły 8.2. Проводить мероприятия по модернизации и максимальному вовлечению в хозяйственную деятельность всех имеющихся объектов материально- технической базы потребительской кооперации, осуществлять ввод новых объектов, в том числе розничных рынков для реализации высококачественной продукции, выработанной предприятиями потребительской кооперации из сырья натурального происхождения, а также сельскохозяйственной и дикорастущей продукции, закупленной у населения и фермеров, и продукции местных товаропроизводителей; 8.3. Формировать ресурсы кооперативной торговли преимущественно за счёт собственных закупок и производства продукции, вырабатываемой из местного сырья натурального происхождения; 8.4. Развивать сеть специализированных предприятий общественного питания, расширяя ассортимент и объём выпуска полуфабрикатов; 8.5. Совершенствовать кадровую политику, предусматривать повышение квалификации специалистов по отраслям деятельности, привлекать сотрудников, владеющих современными знаниями. 9. ОБРАЗОВАТЕЛЬНЫМ УЧРЕ- ЖДЕНИЯМ ВЫСШЕГО И СРЕД- НЕГО ПРОФЕССИОНАЛЬНОГО ОБРАЗОВАНИЯ СИБИРСКОГО ФЕДЕРАЛЬНОГО ОКРУГА: 9.1 Обеспечить совершенствование программ обучения специалистов торговой отрасли с учетом предложений руководителей торговых организаций и их профессиональных ассоциаций (союзов) на основе систематических или регулярных консультаций и утверждений компетенций в соответствии с федеральными государственными образовательными стандартами; 9.2 Выполнять по заказам органов государст- венной власти субъектов Российской Федерации, органов местного самоуправления, хозяйствующих субъектов подготовку и переподготовку специалистов для организаций торговли и потребительского рынка по специальностям и направлениям своих образовательных программ; 9.3 Участвовать в создании и обеспечении функционирования образовательных кластеров; 9.4 Сформировать систему профориентации учащихся старших классов общеобразовательных школ и карьерного консультирования студентов и выпускников средних и высших учебных заведений; 9.5 Активно использовать в процессе профориентации кейс-технологии («игровые» формы), ориентированные на формирование профессионального самоопределения школьников, получение знаний, способствующих овладению профессиями отрасли торговли. 10. ОБЩЕСТВЕННЫМ ОБЪЕДИ- НЕНИЯМ И ОРГАНИЗАЦИЯМ ОБЩЕСТВЕННОГО КОНТРОЛЯ В СФЕРЕ ТОРГОВЛИ И ПОТРЕ- БИТЕЛЬСКОГО РЫНКА СИБИР- СКОГО ФЕДЕРАЛЬНОГО ОКРУ- ГА: В течение месяца после завершения Форума организовать обсуждение представителями торгового бизнеса проектов Концепции развития торговли в Сибирском федеральном округе до 2020 года, Концепции социально-экономического развития потребительской кооперации в Сибирском федеральном округе до 2022 года, обобщить и направить в Координационный совет по торговле и потребительскому рынку МА «Сибирское соглашение» предложения по дополнению указанных проектов; В течение месяца после завершения Форума представить предложения по внесению

16 Artykuły 16 изменений в федеральное и региональное законодательство, федеральные, региональные и муниципальные целевые программы, предусматривающих: - расширение мер государственной поддержки организаций потребительской кооперации, особенно в части реализации проектов по увеличению объемов закупа и реализации продукции, произведенной местными сельхозтоваропроизводителями, создания объектов инфраструктуры потребительской кооперации, связанной с закупом, хранением и первичной переработкой сельхозпродукции и дикоросов; - расширение мер государственной поддержки субъектов малого и среднего предпринимательства из числа представителей торгового бизнеса в целях увеличения объемов реализации продукции местных товаропроизводителей, реализации социально ориентированных проектов в сфере торговли и общественного питания в сельских районах; Содействовать процессам интеграции, кооперации местных товаропроизводителей и торговых сетей, предпринимателей, в том числе на кластерной основе; Содействовать созданию современной системы подготовки кадров для предприятий потребительского рынка; Содействовать организации сотрудничества предпринимателей регионов Сибири и зарубежных стран в приграничной торговле, в том числе при осуществлении ими инвестиционных проектов, создании совместных предприятий; Содействовать развитию торговой инфраструктуры и конкуренции на потребительском рынке Сибири, в том числе в малонаселенных и отдаленных населенных пунктах; Содействовать созданию и обеспечению функционирования образовательных кластеров; Содействовать внедрению на предприятиях индустрии питания и гостеприимства системы менеджмента качества и менеджмента безопасности продукции на основе международных стандартов ISO 9001, ISO 22000, нацеленных на обеспечение безопасности, рост производительности труда, технологическое перевооружение и международную кооперацию; Поддержать предложение о создании проекта «Сибирское гостеприимство»; Пропагандировать добровольную систему сертификации пчелопродукции; Поддержать инициативу Красноярского регионального объединения Федерации рестораторов и отельеров России о внесении изменений в Закон 171-ФЗ «О государственном регулировании производства и оборота этилового спирта, алкогольной и спиртосодержащей продукции и об ограничении потребления (распития) алкогольной продукции», которые учитывают особенности функционирования предприятий общественного питания. 11. КООРДИНАЦИОННОМУ СО- ВЕТУ ПО ТОРГОВЛЕ И ОТРЕБИ- ТЕЛЬСКОМУ РЫНКУ МЕЖРЕ- ГИОНАЛЬНОЙ АССОЦИАЦИИ «СИБИРСКОЕ СОГЛАШЕНИЕ» В течение 3 месяцев после завершения Форума обеспечить доработку проектов Концепции развития торговли в Сибирском федеральном округе до 2020 года, Концепции социально-экономического развития потребительской кооперации в Сибирском федеральном округе до 2022 года с учетом предложений, поступивших от органов власти, общественных, научных и учебных заведений, хозяйствующих субъектов регионов Сибири, и их вынесение для утверждения на Совете при полномочном представителе

17 17 Artykuły Президента Российской Федерации в Сибирском федеральном округе и Совете Межрегиональной ассоциации «Сибирское соглашение» и разработки на их основе долгосрочных планов и программ развития торговли и потребительского рынка в субъектах Федерации и входящих в их состав муниципальных образованиях; Содействовать организации сотрудничества регионов Сибири и зарубежных стран в международной, приграничной торговле, в том числе реализации инвестиционных проектов, созданию совместных предприятий; Содействовать установлению устойчивых связей между хозяйствующими субъектами Сибири и зарубежных стран, приграничных территорий, заключению ими договоров в целях привлечения инвестиций в сферу торговли; Разработать и утвердить план организационных мероприятий по выполнению решений Форума, обеспечить контроль его реализации; Представить предложения полномочному представителю Президента Российской Федерации в Сибирском федеральном округе В.А. олоконскому по месту и срокам проведения последующих Торговых форумов Сибири на период до 2020 года, исходя из целесообразности расширения перечня сибирских регионов, осуществляющих функции организаторов Форума, обмена опытом и изучения проблем функционирования потребительских рынков последовательно на территориях всех регионов Сибири; Обеспечить опубликование и рассылку материалов Форума во все регионы Сибирского федерального округа. Направить резолюцию Форума Президенту Российской Федерации, Правительству Российской Федерации, Федеральному собранию Российской Федерации, Министерству промышленности и торговли Российской Федерации, Министерству сельского хозяйства Российской Федерации, Министерству экономического развития Российской Федерации, полномочному представителю Президента Российской Федерации в Сибирском федеральном округе, руководителям органов государственной власти субъектов Российской Федерации Сибирского федерального округа, некоммерческим профессиональным (территориальным) объединениям предпринимателей; В течение 2 месяцев после завершения Форума направить отдельные обращения в Государственную Думу Российской Федерации, Правительство Российской Федерации, федеральные органы власти с конкретными предложениями по внесению изменений в федеральное законодательство в сфере потребительского рынка согласно пунктам 1-4 настоящей Резолюции; Разработать проект Концепции развития органического пчеловодства в Сибирском федеральном округе в целях формирования экспортного потенциала сибирских регионов и повышения конкурентоспособности продукции пчеловодства на российском и мировом рынках; Рассмотреть вопрос целесообразности создания на территории Сибирского федерального округа парков коллективного пользования сельскохозяйственной автотехникой и оборудованием для пчеловодов на примере Виртуального технопарка ITRUST продукта, представленного НП ИТ-Кластер Сибири ; Содействовать обеспечению прозрачности статистических данных торговой деятельности России со странами Таможенного союза; В целях ликвидации административных барьеров для участников внешнеэкономической деятельности обратиться в соответствующие органы власти Таможенного союза с предложениями: - по оптимизации системы сертификации

18 Artykuły 18 СТ-KZ Республики Казахстан с учетом необходимости соблюдения интересов российского бизнес-сообщества Российской Федерации; - об ускорении процедуры выдачи карнетов АТА в Республике Казахстан; Разработать концепцию развития рынка удаленной торговли в Сибири. ПРИНЯТА участниками II Торгового форума Сибири SOME PECULIARITIES OF COLONIZATION OF SIBERIA Mikelbantov N. S. Litvinenko S. S. The Economics condition of the modern Siberia, its economic specialization, number of its population, the national composition, are closely connected with the peculiarities of the nature of resettlement of peoples on its territory - its past and future colonization. In this article an attempt is made to examine the characteristics of resettlement of people at a very early stage of colonization of the territory of Siberia and show its importance in the regional policy of the state. Key words: colonization of internal and external, artifacts, dinlins, denisovc, upright man (Homo erectus), the man of Altai (Homo altaiensis), Neanderthals (Homo sapiens neanderthalensis). Otladnikovskay cave, Denisova cave The economic state of modern Siberia, its economic specialization, size and ethnic composition of the population is closely related to the characteristic features of resettlement of peoples on its territory - its past and future colonization. Difficulty of determining these relationships is that many problems of its history of colonization have long dealt with the very dynamic position of ideological, political, legal, social, ethnic and other motives. Whilst working on this article, such general methodological principles and approaches were used: both subjective positivist, systemic, institutional - sociological, dialectical, and others. The theoretical basis were as follows: firstly, the adoption of the largest medieval thinker Ibn Khaldun on the cyclic development of the society and its progress is not a straight line sloping upward, and a sine wave from the stage of consolidation through the stage of getting up stage of decay and death. Secondly, the very understanding of this process as the immanent, objective content of stories as a way of existence in the time of man and mankind, is comprehended in the comparison or contrast with the natural processes... or comprehend as compared to pre-history and post-history. [2] - Thirdly, the assurances of V.O. Kliuchevskiy, that Russia s history is the history of a country that is being colonized. Colonization in the region has expanded along with its state territory. Then falling, then rising, there is a secular movement that continues up to the present day. [1] Based on these general methodological principles

19 19 Artykuły and theoretical foundations, attempts to address the peculiarities of human settlement in Siberia, to show its importance in the regional policy of the state. The article points out that the process of colonization was very long, difficult and complicated, that this process can not find the origin, determine the end and give it a clear assessment and make a final assessment. The authors do not claim to be complete and original coverage of issues related to this problem. They only work on the basis of studying the greatest scientists of archaeologists, anthropologists, historians, geographers, based on knowledge of the latest archaeological discoveries draw the reader s attention to the importance of disclosure and understanding of the subject of the present stage of economic development of Siberia. Since it is a question of colonization, it is necessary to clarify what is meant by this term. Colonization - (Fr. colonisation, from Lat. Colonia settlement) - are actions, processes associated with the mass of human settlement in the territory of their own country or the massive penetration of the representatives of one of the country - the metropolis to another country and then the economic development and the involvement of the territory in single economic, military, political, social, legal and cultural revolution. Russia is characterized by internal colonization as a process of development of vacant land, the establishment of settlements in the sparsely populated, precarious, for some areas - some reason did not have before the prospects of its development. This internal colonization is important for present day Siberia, where large areas have large quantities of land with very low population density, and land, which a few centuries ago, became part of the country, but has not yet mastered, not ennobled, not well maintained, not domesticated. External colonization intended to include the turnover of land outside of the state of the country - settlements, settlements of citizens on foreign soil. These actions can be considered as a simple settlement and economic development of the area as the mass check-in uncultured country natives of a civilized state.often in these processes include: settlements in the dependent country of colonists, the base of the colonies, forcible subjugation (sometimes destruction) of the local population. In this case in a special vocabulary introduced concepts such as winning, enslavement, colonial policy, expansion. With reference to our time, when established strong legal, military, economic, political, international organizations at the United Nations, it is hardly possible to explain these processes using the above concepts, although these particular cases the local plan can not be excluded. The size, the ethnic composition of the population of Siberia, its dynamics, the nature of settlement in the territory is the result of the historical process, not only in terms of the original features of its settlement and development, the conquest and colonization, but with tectonic, landscape, climate, water and other aspects of nature. More clearly seen in this relationship is relatively weak development of the productive forces, low productivity, on which - the stages of human development, when the principle of the influence of external nature to man and society was decisive. The huge territory (about 10 million square kilometers), which occupies the whole of northern Asia with a diverse taiga and forest-tree vegetation, rich fur-bearing animals, throughout history created excellent conditions for forest harvesting: gathering grazing, apiculture, hunting. The presence of vast steppe areas stretching band of the Urals until Transbaikalia with sandy, loamy, humus, often saline soils are favorable not only for agriculture (farming areas of risk) than for cattle. Deep rivers such as the Irtysh,the Ob, the Yenisey, the Lena are the finest natural means of communication - the people were allowed to freely migrate relatively

20 Artykuły 20 far north and back to fish, and if the water meadows in river valleys - to engage in dairy farming. Mines and carriers in Altai and Eastern Siberia containing rich ore contributed to the development of metallurgy and various crafts. These circumstances are a magnet for people at different stages and levels of economic, social, cultural and political development. Severe, sharp continental climate, large amplitude oscillations of the seasonal weather - periods of relatively wet years alternated with years of severe drought, creating difficulties for human survival in separate territories. Hunger and disease forced people to leave their homes to seek and win new ones, poorly developed lands inhabited by people with relatively low production standards. In addition, this process has made a contribution and remoteness from world trade routes and many other centers of the then civilizations. These circumstances have left their imprint on the natural selection of the population. In these conditions, survived the stronger, healthier, more mobile people to more adapted to such extreme conditions of life, apparently, include those who have developed faster and better thinking, speech, work. Perhaps these conditions explain wave-like nature of the dynamics of processes of colonization, colorful tribal and ethnic groups, especially the initial colonization and subsequent dispersal and nature of economic activity. In the general scheme of settlement of Siberia clearly observed the following stages: an initial period of settlement, the period of the so-called Asian colonization period of Russian colonization, during the Soviet period and modern colonization. Dimensions of this paper make it possible to what - the extent to analyze one of them, namely, the history of settlement at an early stage of colonization. The initial period of the colonization of Siberia. It is hardly possible at the present time to determine who was the first settler in Siberia. Often in the academic and scientific literature there is only the common name of the ancient people, expansion into Siberia in the Paleolithic and Neolithic - it ancient Asians, which were later called the Paleo. The latest archaeological discoveries, developments in genetic engineering allow more specifically represent those of the ancient people who lived in the area. If we start from the theoretical assumption that the resettlement of people came from one center of the earth - Africa, the first man (Homo erectus) migrated from Africa to Eurasia about 1.9 million years ago. Then Neanderthals (Homo sapiens neanderthalensis) left Africa between thousand years ago, and the closest ancestor of modern man (Homo sapiens) thousand years ago. All three of migrant waves are clearly seen in Siberia. Archaeological evidence suggests that some parts of its territory have been inhabited since the time of the Middle and Upper Paleolithic. Some of the found artifacts (unique, belonging to particular cultures things created by the hands of the ancient people) indicate that people lived on the territory more than one million years ago. The archeologists A.P. Okladnikov and L.A. Ragozhin found artifacts in layers in Altai (Utalinka), aged 1.5 million years. And Yuri Molchanov discovered stone tools left by Homo erectus in layers of 1.8 million years old onthe shores of the Lena in the village of Urlak. [3,4] Wider dispersal of the ancient people of Siberia took place later. The academician A.P. Derevyanenko determined the age of ancient colonization and the flow of migrants, that was about 300 thousand years ago, somewhere in the west (he stands in a wide area such as the Middle East). [11] The entire southern steppe zone of the Yenisei in Siberia was settled by people of close to the race of Cro-Magnon, i.e. physiologically completely identical to a modern man. In the works of G.E.Grumm - Grzhimailo, L.N. Gumiliev, G.F. Debets one of the branches of the wave was called dinlinami and referred to a special South

21 21 Artykuły - Siberian protoevropeoidnoy group of people with a strong sense of individuality, which prevented them to create their own state. [5, 6, 7]. Their physical characteristics and mental characteristics attributed to her blond race which some anthropologists believe primitive in Europe, but at the same time indicated that the identity of it with European nations not confirmed [7]. G.F.Debets comes to the conclusion that this is the type of undifferentiated general prototype of European racial trunk with dolichocephalic (elongated) skull shape. The question is: how did this type of people come from in Siberia? If it is proved that this kind of people in their origin goes back to antiquity, that the natives of Siberia, and did not come from the south of di. In their development, they are still at the stage of the social order in which wealth and nobility of man did not play a decisive role. In man valued his height and strength, resulting in charge of their birth in most cases proved descendants of Cro-Magnon, has, in comparison with pratyurkami, great intellect, high growth (up to 180 cm) and great strength. From the work of the above scholars, we learn that it is a Turkic-speaking nomadic people are tall, powerful build, with white skin. He wandered from place to place in search of water and pasture for their horses, wearing leather clothing, bred cattle and sheep. His convoys consisted of high-carts, wheels which had a large number of spokes [8]. Also the area was inhabited by the Paleolithic Asian group Homo sapiens neanderthalensis (Okladnikovskaya Cave). Academician Derevyanko, based on archaeological evidence, believes that a short attempt colonization Altai Neanderthals occurred during the anywhere from 45 to 40 thousand years ago [11]. Sensational archaeological discoveries of the XXI century (2008) in the Denisova cave were made by archaeologists from Novosibirsk - the scientists A.P. Derevyanko, M.V. Shunkov, M.B. Mednikov. It made it possible to say that at about the same time, southern Siberia - Altai - were settled by another group of people with the residual genome called Denisov (Denisovans) [9, 10, 11]. It was found that this group of people walked away from a branch of general human development about a million years ago and is unique, with almost 2 times more different from modern humans than Neanderthals [11]. It has developed his own, as it later turned out, a dead-end path [12]. The artifacts found in the cave illustrate various industries: very ancient, intermediate and relatively high level of relevant innovations of the Upper Paleolithic. These circumstances make it possible to trace, as here, in Siberia, gradually changed the stone industry, as in the end, these people from the rough pebble tools ages million years after the production of processed primitive type Mousterian tools reach Upper level of innovation in the manufacture of various ornaments made of bone and stone. In the same cultural layer were discovered bone needles, beads from ostrich egg shell brought from Mongolia and Transbaikalia, then we can assume that the denisovtsev existed serious external economic relations. Among the very unique things found two pieces of bracelets hloditolita - the stone, which was brought from Ore Altai two hundred and fifty miles. This is the oldest of the currently known instance completely unique women s jewelry. According to archaeologists, the bracelet is difficult to manufacture. According to archaeologists, the holes that are made in it, can be compared to modern technology, drilling machine! [12]. But who were these people, where did they come from Siberia, to what species belong? They created the technology is in place, or brought it from a distance - a completely unknown. According to a statement by M.B. Mednikov their appearance Altai is a melting pot of cooked from almost all kinds of

22 Artykuły 22 ancient humanity [10]. Consequently, in Siberia, in any case, in the southern part from time immemorial with Neanderthals and dinlinami existed and people of Altai (Homo altaiensis) or denisovets (Denisovans). All lived together and were able to contact each other. Each of the members of these ancient species contributed to the common culture. As a result of the mutual relations formed quite an extensive independent prehistoric Paleosiberian race parallel Mongoloids and Caucasians, and then came into contact with them. These circumstances suggest that within Siberia during the Paleolithic lived not only primitive early humans - grazing gatherers, fishermen and hunters, and people lived a relatively high material, spiritual, aesthetic, and technological level of development. As mentioned above, the unique artifacts indicate that the man appeared here more than a million years ago, thousand years ago were the broader processes of settlement of various peoples, about 50,000 years ago, according to the artifacts found here, in Siberia, there was fairly advanced civilization. In view of these circumstances, a number of questions: What are the reasons for its appearance and disappearance? Where it came from Siberia and where has it gone? What processes occur in nature between these periods? As they worked on the settlement patterns? Deciphering gene Denisovskoye man, scientists have concluded that of modern people close to him, Australian Aborigines and the inhabitants of Melanesia. This raises the question: Why not at the gene level such close ties with African nations? Herbinger believed that the cosmos, the Earth and its inhabitants are one interconnected organism, which is controlled by the long struggle between ice and fire, and the repulsive force of attraction. [13] The fact that the development of mankind and its relationship to nature, the nature of settlement in the territory of Siberia no different smoothness, softness and continuity. It is possible that in the distant past, there were highly technical civilization that disappeared as a result of endogenous forces - forces taivshihsya in the depths of the Earth, and possible violations involving the movement of celestial bodies. During this period disappeared entire continents (hypothetical Arctida) and new, and the territories with a subtropical climate covered with ice, and install a cold continental climate. Many, sometimes hard to explain modern science, geology, paleontology, and biological anomalies, of course, had an impact on changing the map of settlement and resettlement of peoples of Siberia and their numbers. Michael Baigent in the book Forbidden Archeology included one of the results of Li Hongzhi (Eastern school qigong) the fact that to our present civilization existed periods of civilization, which is not limited to a single cycle. And archaeological finds suggest that a lot is found by archaeologists from different periods of civilization [14]. Each of them is noted for its productivity, quality of life, infrastructure and attitude to the environment, ie the same factors that characterize modern civilization and differ from each other. Therefore, consider that every time mankind subjected devastating disaster strikes, they lost those obtained labor achievements of civilization, and that a small portion of people who were still alive back to primitive life. Gradually there is a new humanity, and was part of a new civilization. Then mankind again went to the death, and again there is a new humanity. And walked one after the other periodic changes. [14] New archaeological discoveries in Altai, Omsk region (Okunevo) and in other regions of Siberia allow more attention to the representatives of the above mentioned schools. Apparently, it is impossible to abstract from their positions. You can not ignore and the concept of polycentricity, ie formation of mankind in several centers, as well as from the position of the close link of the ancient people to space. The present level of development of space does not deny the possibility to suggest that people, their culture and civilization created by space aliens,

23 23 Artykuły as was interpreted by many science fiction writers, psychics and a number of serious scientists geologists, physicists, archaeologists, philosophers, astronomers, paleontologists, anthropologists, ethnographers, and others. [14]. This assures maintenance of Veda, the Avesta, Veles book, including some religious people. Indian, Chinese, Sumerian, Egyptian myths and legends, Mayan Pyramids, Egyptian pyramids, ancient Tibetan and Turkish maps, as well as the presence of stone statues of Easter Island and Peru, the ancient rock paintings in different parts of the world, etc. Some part of the primary sources as being unreliable, incompetent, fictional should be excluded from the analysis. Further study of other parts, studying it, understanding, comprehension would indicate the movement of thought, on the restructuring of consciousness, and in the final case - a departure from the stereotypes and cliches in the study of history imposed by the same ideologies. This approach, in which - the degree could shed light on the nature of human settlement in the ancient Siberia, the emergence of the ancient advanced civilizations, their dynamics, and the death and rebirth of a new. References: 1. Klyuchevsky V.O. Lecture II «Colonization as a fundamental fact of Russian history / Course of Russian History in 5 hours S.Pb s. 2. Duca About. Mr.. The concept of sense of history in istoriosovskih studies: Interuniversity collection of scientific papers Actual problems of the humanities. Omsk LEU Institution Omsk Institute of Law, Vikipediya [electronic resource]. [site]. [2012]. URL: 4.Snova about Darwin [electronic resource]. - Access mode. - URL: 5. Grumm-Grzhimailo G. E. Western Mongolia and Uryankhai territory. TPL, Gumilev L.N. Dinlinskaja Problem / / Proceedings of the All-Union Geographical Society of the USSR N 1 7. Debec G. F. Paleoantropologija SSSR. M.-L., Dinliny Istorija varvarskih vremen [Jelektronnyj resurs].- Rezhim dostupa. - URL: 9. A.P. Derevyanko., Wolves P.V., S. Markinju. The evolution of business Paleolithic population Northwestern Altai Sartan time (based on the Fire Caves) / / Bulletin of the Novosibirsk State University Series: Archaeology and Ethnography. Volume Issue S Must erskie pamjatniki mezhgornyh kotlovin Central nogo Altaja M. V. Shun kov // AN SSSR, Sib. otd-nie, Institut istorii, filologii i filosofii / Otv. red. A. P. Derevjanko. Novosibirsk, Sib. otd-nie, Mednikova M. Lekcija «Parallel nye chelovechestva» // Publichnye lekcii fevralja. 12. Denisova O Cave in the Altai rewrites history [electronic resource]. - Access mode. - URL: static.gazeta.ru/nm2008/i/logo_sm all.gif 13. Herbinger Natural disasters and aliens from outer space / / Around the World (2611). 14. Prohibited archaeological excavations [electronic resource]. - Access mode. - URL: magov.net/blog/nx/ Rechkin M. Okunevskaya ark [electronic resource]. - Access mode. - URL: 16. Progress, N. M. Siberia as a colony: the current status of Siberia, its needs and requirements, its past and future. SPb., Mikelbantov N. S.- Candidate of Sc.(Econ.), Associate Professor Omsk Institute (branch)russian University of Economics named after G. V. Plekhanov Litvinenko S. S.- student Omsk Institute (branch) Russian University of Economics named after G. V. Plekhanov Omsk

24 Artykuły 24 FORECAST OF DEVELOPMENT OF NANOTECHNOLOGIES IN THE OMSK PAULTRY FARMING Metelev A.E The article discusses the need for implementation of technological forecast for the development of science-based national technology strateg. The author defines the priority parameters for the key areas, the parameter list includes engines of growth, such as poultry. The forecast of the development of nanotechnology in the Omsk poultry is made. Keywords: weather, engine of growth, poultry, nanotechnology, energy. Following the 1992 UN conference in Rio de Janeiro, which was attended by senior executives in 150 countries, it is clear that the implementation of the principle of sustainable development is necessary to move from technologies that exist for decades, the technologies of the century. In 2001 the President outlined the problem of working out scenarios of transition economy pipes to an economy based on knowledge (or, as it is called, innovative economy.) Unfortunately, the practical implementation of the decision by the President of a political solution has not received. Moreover, many of the decisions of the Ministry of Science and Technology, and later the Ministry of Education, Science and Technology were not aimed at the solution of the problem, and in the opposite direction. There were no necessary research projects in strategic forecasting (especially in technology). The Russian Academy of Sciences did not deal with these problems. However, the problems of forecasting technological development of Russia will occur again and again. First, because the technology crisis facing Russia is a threat to the very existence of the country, not only in the long term but in the medium term. The Soviet advance in the field of technology in most areas have come to an end, and the work of the future has not started. Second, because no forecast, goal-setting, evidence-based national technology strategy and a strong science and technology policy, this work will not start. You can not get there without knowing where to go. 1. Gro Harlem Brundtland said: The next generation of initial conditions that are comparable to those that have the current generation. The forecast of technological development necessary to select and support a number of key priority areas that will determine the level and dynamics of the other areas and industries. In the theory of self-organization - synergy - it is shown that in a number of complex, non-linear, far from equilibrium systems is self-organization - spontaneous release several key variables and processes that govern the dynamics of the system (called order parameters). In socio-technical systems is usually determined by the behavior of objects and the organization, and self-organization. However, here to solve specific problems of key importance order parameters.

25 25 Artykuły The economy of such parameters include locomotive industry. They are always a little bit (for example, in Germany it is machine-tool and automotive). In this macro-technological space, maintenance and development of which is considered a national priority. In the scientific field are the projects selected as the strategic research priorities. Their absence in the economic, technological and scientific field is one of the main causes of degradation and collapse in all these areas. The presence of a very large number of priorities, both now in Russia, means simply that there is no priority. Serious approach to technology development rather than the current force of imperatives: All of the sisters on earrings and Who s brave and he ate. Therefore, based on the foregoing, it is necessary to return to the idea of the government in 2003 on the engines of growth, aimed at providing public assistance and hastening chosen every two years by industries. At the time it was Ariadne s thread implementation of the Message of the President of the Federal Assembly. However, the locomotive success was not guaranteed, as required the use of cross-sectoral coordinating pricing, based on the factor of government regulators prices inherent in the articles of the Civil Code: 424, , , 738, , In this cross-sector coordinating pricing was to have a single objective basis, eliminating distortion valuation embedded labor disparity in prices for industrial and agricultural products, inflation. The money for this was not good, because it required a universal unit, whose exchange rate would be constant, firm and clear to all. Many scientists agree that such a unit should be energy, it is the foundation of inter-sectoral coordinating pricing. She, in my opinion, should be the basis of technological forecasting. For the Omsk region locomotive can pull the current situation in the development of the regional economy for themselves, is the Omsk poultry. This statement is based on the following figures. First, the number of different sectors of the Russian economy, per worker in the poultry industry, in the range of 6 to 12 people. Second, within 6-7 weeks (time of growing broiler) bird can increase its weight in the times. For comparison, a pig for weight gain requires 5-7 months, cattle months. 1 kg for growing broiler requires 1.9 kg of protein, whereas to produce 1 kg of pork kg of protein, and 1 kg of beef kg protein. Since the annual demand for chicken meat in Russia amounts to million tons (as is the order of 0.8 million tons), all the above data indicate rapid turnover of the poultry industry. Since Russia s dependence on imports of poultry is within 60%, and the profitability of domestic production of poultry products can not be in doubt. As you know, the main driving force moving XXI century are nanotechnology, innovation potential is enormous, and the use of domain expanding rapidly. In this regard, the present study - the forecast development of nanotechnology in the Omsk poultry. In the course of the study, there are the following results: 1. The last decade in Western countries is characterized by active invasion of mathematical models in everyday life and the transition of production of poultry meat and eggs for the fifth technological way. With each technological system meets the following stages of mechanization of production processes: manual labor - mechanization - Integrated Mechanization - Automation - cybernetics - nanotechnology - cognitive technologies. Nanotechnology - a key area of progress in society today, which is a set of methods of production with a given atomic structure by manipulating atoms and molecules.

26 Artykuły 26 The development of nanotechnology - is the way to controlled synthesis of molecular structures, which is based on the energy and facilities designed to ensure receipt of any purpose, such as meat and eggs are not of the usual raw materials, but directly from the atoms and molecules. Evaluate the possible course of this development, see the consequences of certain decisions only through forecasting. Experience shows that if the forecast is based on well-studied patterns, then it is for sure. Among the parameters and indicators of any technology, there are always one or more for a long time (sometimes the entire history of the technology in question) tend monotonic change or tendency to maintain a certain level when you reach your limit. These indicators are all perceived as a measure of excellence and progressive, and they have a very strong influence on the development of technology. Such indicators are called criteria and parameters of technological development. Thus for the development criteria may be accepted only such technology parameters that allow a measure of one of the scales of measurement: ratio scale, the scale intervals, the scale of the order. Preference is given to a ratio scale, but if it is not acceptable, then the scale of intervals and finally the scale of the order. 2. Connection technology equipment and people, causing it to act of the productive forces that characterize the level of man s dominion over nature. From this point of view, the performance curve can be regarded as the ratio of 1) the energy in the resulting eggs and poultry to the energy in man-hours, and 2) the amount of human energy and the energy fed to poultry feed to energy management maintenance. The mathematical expres- Àmeat + egg ÀQ sion of this relationship is: = net output, ( ãñì + electr. + labour ) + meat = investments, Àlabour Àlabour where À + - Theenergy value meat egg obtained during the production of eggs and poultry meat; À meat + egg - energy value fed to poultry feed; À Q( ãñì + electr + labour) - by human energy is the sum of the energy value of fuel, electricity, labor used in the production of eggs and poultry meat; Alabour - the energy value of the labor used in the production of eggs and poultry meat. Table 1 shows the va- lues of investment and clean production in the poultry association Omsk for the period from 1970 to 1999 (only for the period found the most comprehensive reliable data). Table 1 - Values of investment and clean production in the poultry association Omsk D o n Values of the indicators on the labor 1 GJ Investments Net output ,1796 1, ,5855 1, ,4277 1, ,2564 1, ,8196 1, ,1907 2, ,9944 2, ,5321 3, ,1699 3, ,0885 3,3379

27 27 Artykuły ,9930 3, ,3420 1, ,3156 3, ,9844 6, ,2768 8, ,0485 8, ,8253 7, ,7768 2, ,2751 7, ,3732 7, ,8169 7,3745 Total average for 20 years 19,0839 4, no data 5, no data 4, no data 4, no data 4, no data 4, no data 3, no data 5, no data 5, no data 5,4150 Figure 1 shows the performance curve showing the relationship between the net output and investment. Shown in Figure 1, the performance curve is divided into two parts: before 1991 and after Each part of the performance curve has a polynomial trend line, one characterizes the performance of up to 1991, the Figure 1 - Performance Curve

28 Artykuły 28 other - after Intersection of the trend given point B, which is a turning point in the development of the productivity of the production of eggs and poultry in the poultry association Omsk. The intersection of the trend line until 1991 with the axis of clean production given point A, and the angle L; ends trend line until 1991 point D. The trend line after 1990 begins in the picture at the point S, passes through points B and E, and ends below the point C. If from a point on the axis in the lower investment perpendicular, we can see that the turning point in the development performance of eggs and poultry meat was the beginning of As the trend of up to 1991, the development of the performance went up the hill with no deviations in the trajectory of AVD. However, reaching the point B (mid 1986), the development has changed the direction of its trajectory in the literal sense of the word by 90 (as per Figure 1) and then rolled down to the point of E. Then began climbing performance ESZH path, which, after point M (Figure 1 not shown) to start moving in the direction to continue the trend line until 1991 with a goal to cross in the future continue to move with the trend line up to 1991, fluctuating near it, as it was before point B. From this we can conclude that the development of poultry lost productivity Omsk after 1986 for at least 16 years (see Figure 1). The horizontal line of clean production 5 intersects with the trend line until 1991 at the point corresponding to 1983, and with the trend line after 1990 at the point corresponding to As a result of the temporary loss = = 16 years. VESZH rout - this is a trap performance for a long time (16 years) holding the development of productivity in Omsk poultry within its space. Therefore overarching goal towards the realization of scientific and technological progress and efficiency of the identified reserves of eggs and poultry meat is the ability to foresee and avoid such pitfalls. The key here, the first definition of the point of intersection of temporal trend of productivity with the trajectory trap, second, to prevent determined point in the trajectory of the performance of 90. The angle L is easily determined according to Figure 1:. Then, according to Figure 2, the angle of CAV = 180 Figure 2 - The Golden Triangle Performance К М "чистый выпуск" А П Золотой треугольник производительности - Δ АВК З В Год D Золотой треугольник производительности - МВN Е С Ж N

29 29 Artykuły = 72. If from a point on the axis in the lower net output perpendicular, then we find that the angle of PVA = = 18. Therefore, the triangle is half the WUA golden triangle. Then on the basis of the triangle can be constructed WUA golden triangle ABK. Figure 2 shows that all the necessary construction, from which we can draw the following conclusions: 1) the nature of the performance to mid-1986 indicates that it was going to one of the big sides (line AB) golden triangles ABK, that is the boundary between the harmonic innovation development and mobilization, the area which is bounded below curve AVN. Those markers curve that describes the picture of the actual fluctuations of performance throughout the line AB, speak of the natural frequency of the performance over the red line AB (she has no hesitation, she ignores and forced oscillations); 2) after the middle of 1986 the natural oscillations of the performance to «break away» from the «red line» AB and entered the field of golden triangle MVN. The nature of the oscillations of performance curve VESZH speaks to their harmonious and integral curve is a sinusoid. In this regard, direct BN and BM are the asymptotes of the graph of harmonic oscillations performance. The beginning of the trajectory of the curve with the side VESZH BN MVN golden triangle indicates the beginning of the path of harmonious development productivity. According to the figure, a quarter of the period of harmonic oscillations is Ò = ,5 = 15, years. Consequently, the period of time Т = 4 15,5 = 62 years. Hence the natu- 2 π 2 π π ral frequency of performance β = = =. In general, the harmonic oscillations are Ò described in mathematics (in our case) function у = х cosβх. According to Figure 2, the ( ) π t 1986,5 value of cos β x = cos, 31 and the magnitude of the amplitude х = ( t 1986,5 ) ( t 1986,5 ) ( t 1986,5 = = ) Then the value of performance based Ось "чист ый выпуск" (ЧВ) В ,25 2β 15,25 2 0,1029 Figure 3 - Predictive graph of performance poultry association Omsk П 2006 Р Золотой треугольник , Ось t, г оды on the time t can be

30 Artykuły 30 written as follows: Net output = 6,3 - ( t 1986,5 ) π ( t 1986,5) cos 3,14 31 (1) For brevity, we denote a clean production symbol FO and investment - the symbol HF. Figure 3 shows the graph of the four-wave mixing with dependent (1). Vibration analysis of CV shows that its value can not be infinitely large, since the very great importance of t (since 2036) CV values are zero. In this Figure 4 - Diagram Looking changes performance in the band of Ось "чист ый выпуск" (ЧВ) При характеристике ( α ) силы сопротивления технологическим изменениям, равной величине α = 0, Ось времени t regard, attention should be paid to the point P, which is the point of intersection by the golden triangle with the axis of t at t = Picking up from the point P to the other side of the vertical golden triangle, we obtain a small golden triangle CDF. Further, based on the fact that the values of CV can not be negative, we conclude that the fluctuations in the CV must go from 0 to 6,3 2 = 12.6 units near the value CV = 6.3. In this regard, must change the amplitude of the x in the equation (1). Mathematical analysis showed that the amplitude called to enter the expression å form: ЧВ = 6,3-3,14 0,01863 ( t 1986,5) ( t 1986,5) π ( t 1986,5) å 0,01863 ( t 1986,5) Ê 30,5,3 0, ,1063 å cos  = 6 Ê 30, 5. As a result, in the final form, equation (1) assumes the following 30,5 π cos, (2) or ( Ê 30,5) 30,83, (3) For clarity, we present and analyze the resulting graph of the new equation (2).

31 31 Artykuły Presented in Figure 4 prognostic evolution graph of the performance in the poultry association Omsk is based on a system of facts and evidence established cause-and-effect relationships. The graph shows the results of the upcoming performance and changes in the number of different sectors of the Russian economy, per worker in poultry. According to the schedule in 2048 poultry association Omsk expects a deep crisis, if not done before the start of this period the necessary measures related to the magnitude of expression å 0,01863 ( t 1986,5). Here, the quantity ð 0, = α =, 2 Figure 5 - CV curves of the performance of the coefficient characterizing the resistance forces of technological change α = 0,01863 α = 0,01618 α = 0, Ось "чист ый выпуск" (ЧВ) α = 0,0069 α = 0,0069 α = 0, α = 0,01618 α = 0,01863 α = 0, Ось времени t where p - characteristic of the resistance, obstacles and directed in the opposite direction to the external force of technological change (STI) in the poultry association Omsk In turn, ð = λ /ÑÒÈ, where STI - external force applied to the implementation of technological change in the poultry association - the coefficient of proportionality between the strength of the resistance (denoted by SS ), and the rate of technological change (denote"υ" ), that is Ñ = λ υ. To avoid the crisis in 2048 should already have an optimal value for the Omsk association, which must be, first, smaller than , and secondly, be addressed through technological bioenergetic reserves, consistent implementation of which leads to a gradual shift in nanotechnology. It should be noted that prior to 1987 the

32 Artykuły 32 value was Figure 5 shows the curves showing the effects of changes in the coefficient of performance CV. The author believes that the change of the ratio as a function of time t can be defined for large t of the differential equation of free oscillations in the form of the following equation: y + p (t) a + q (t) y = 0, that is, of solutions in the form of infinite series in the variable 1 / t. Let p (t) and q (t) are analytic for t =, that is, they can be expanded in a convergent series in the variable 1 / t. Replacement AC t = 1/z Figure 6 - Diagram of the most probable prediction changes CV performance at varying depending on the time t the resistance, characterized by the coefficient (t) Ось "чист ый выпуск" (ЧВ) Ось времени t 2 d y dy 1 1 leads to a differential equation of the form + p + = q 4 y dz z z z dz z z As you know, the point t = is called a re- gular point of the original differential equation, if z = 0 is a regular point of the transformed equation. It is necessary and sufficient to ( ) 2 ( 2 4 ð t = + O t ) and ( t) = O( t ) q at t. Here the author is interested in p (t), or by dividing t the p (t) for two, (t). Based on the necessity and sufficiency, we can write that ( t 1986,5) ( t 1986,5) the coefficient (t) can be defined as follows:α (t) = + = t 2 t t t

33 33 Artykuły The resulting dependence of the coefficient of determination (t) we introduce in equation (2) for the coefficient of in the exponent of the number is a result we find thatчв = 6,3-3,14 å ( t 1986,5) π ( t 1986,5) t t ( t 1986,5) ( t 1986,5) 2 cos 30,5 (4) Graph of equation (4) is shown in Figure 6. This schedule is presented as the most likely change in the performance of four-wave mixing in Omsk poultry HH1 century. Shown in Figure 6, the performance curve can be regarded as the locus of foot of the perpendicular dropped from the point of the cycloid the diameter of the generating circle passing through the point of support [3, c.799]. Wavelength performance curve = 2 π r, amplitude = d, r - the radius of the generating circle; d - distance from the center of the generating circle to the point, describing the cycloid. Proceeding from the above mentioned conditions, Figure 6, and from the fact that the cycloid can be one of the N. Kondratieff long wave (according to his theory of the scientific and technological revolution is developing in waves, with a cycle length of about 50 years, and according to the theory of C. Glazyev is present in the economy, as a rule, several technological ways), then we seek to be extended cycloid [3, c.791], that is, it should have a range d> r. Since the wavelength of performance curve is 61 units, then the value of the generating circle of radius r = 61 / = units. Cycloid lies inside the strip bounded by the lines m â = r + d and = r d, where m â measure the influence of technological structure on productivi- t y g r ow t h in the Omsk poultry. The first of the bands for the cycloid in each of its vertices, that is, on the basis of Figure 6, we can write the amplitude d = 11,8271 units, and the top direct measure of the effect will be m â = r + d = 21,5404 units. The second band goes through all of the initial point, and she is a tangent to the technological way. cycloid. It is important now to determine ordinate nodes, as they are separated one from another m â The number and location of nodes depends on the ratio d: r = λ. Λ as the ratio does not exceed λ = 4, ( this is an irrational number is sc α 0, wehre α o - this is an irrational number is tg α α = 0 ), All nodes are in direct (k - integer), and each of these lines there is one point of intersection. These points can be found by solving the equation ϕ λ sin ϕ = 0, which, when inequality <is the only positive root 1 ϕ, located in the interval (,π ) 0. Since d = 1,2176 r, then by solving the equation ϕ 1,2176 sinϕ = 0 graphically (build the graph of y = φ and y = 1,2176 sinϕ ), we find the value ϕ 1 = 56, corresponding to the nodal point. T h e value of m â (ordinate), the nodal point from the equation m â = r (1 1,2176 cos ϕ 1) 0,3232r = 0,3232 9,7133 = 3,14 unit. Consequently, the key points are the cycloid ( 2 kπ r; 0,3232r). Thus, using one of the parametric equations of the cycloid, we can write 11,8271 cosφ. ò â = r d cosϕ = 9,7133 However, from mathematics known that as the amplitude of d approaching radius r, extended cycloid tends to coincide with the ordinary cycloid [3, c.797]. However, in Figure 6, we can conclude that the amplitude d is gradually moving to the radius r, ie d r. Based on the coordinates of the point and the extreme points of

34 Artykuły 34 Figure 7 - The impact of changing technological ways to increase productivity in Omsk poultry Рис.18. Влияние сменяющихся технологических укладов на рост производительности труда в омском птицеводстве 12,39 11,89 11,39 10,89 D D1 10,39 9,89 C Мера влияния технологического уклада на рост производительности 9,39 8,89 8,39 7,89 7,39 6,89 6,39 5,89 5,39 4,89 4,39 3,89 3,39 2,89 2,39 1,89 1,39 0,89 0,39-0,11-0,61-1,11-1,61-2,11 Удлинённая циклоида V-го технологического уклада А1 Петля lv-го и V-го технологических укладов с узловой точкой А1 Удлинённая циклоида Vl-го технологического уклада Кривая производительности Петля V-го и Vl - го технологических укладов с узловой торчкой В А 0 В В1 Ширина петли - 6 лет the performance curve (Fig. 6), it can be concluded that the gradual decrease (depending on the time t) of the amplitude d is due to its relation to the size, where the degree of f (t) is the number e The following equation is a parabola of third degree: f (t) = ( ) ( ) ( ) , , 5 0, ,1324 t 1986,5 0,0040 t 1986,5 t The dependence to determine the measure of influence technological structure on productivity growth in the Omsk poultry can be written as 1,8271 π ( t 1986,5) ò â = 9,7133 cos (5) 2 3 0, ,1324 ( t 1986,5) 0,0040 ( t 1986,5) + 0,00003 ( t 1986,5) å 30,5

35 35 Artykuły Below in Figure 7 shows graphs, one of which is constructed according to (5), the other - known performance curve. Figure 7 A and B are the initial points of the considered extended cycloid. Doug, concluded between these starting points, is a long arch of the cycloid. In turn, said arch is, in our opinion, the fifth wave of the technological revolution. Having begun as shown by the above studies, in mid-1986, it had to rely on advances in microelectronics, computer science, biotechnology, genetic engineering, new energy sources, etc. During this period, the poultry industry in Omsk was a transition from isolated firms (poultry) to their single network-connected electronic network, to work closely in the field of technology, quality control, planning, investments, organization of supplies on a just in time. The second part extended cycloid is the sixth wave of the technological revolution. As has always extended cycloid nodes, they are available and in Figure 7 (,). At these points, first, to converge technological way, and secondly, below each node is a loop. Width of the loop indicates the maximum time and the path of transition, as well as a measure of the influence of lifestyle on the economy in the process of transition from one structure to another process. In this regard. the transition from the fourth to the fifth of the fifth to the sixth technological structure can be defined as follows: CurveWidth 56 = 9, = 6 years 180 As Figure 7 shows, the transition to the new way of life should not occur by catching up neorganichnoy modernization, as evidenced by the Russian economic history, and through modernization, grows naturally from the previous structures, themselves completely exhausted. Because without the catch-up modernization can not do, in this regard, its strategy should be to produce a concentration of available reserves in the development of some defining a vector of development of production, with the active influence of these processes on the part of society and the state in order to accelerate the natural process of modernization. This interpretation and modernization theory, which is based in the fact that in a certain historical period before the economically developed countries can begin an intensive development of the economy, boosting technological change order. However, as shown in Figure 7, we can not allow the simultaneous existence of the poultry industry more than three orders in the six years since that would take away scarce resources and thus contribute to the degradation of the three ways of life up to the period of entering the industry in the normal cycle and rhythm of development (in result of lost time). According to Figure 7, poultry 6th technological system will be based on communication with a giant human information environment, manages all the living world of the Earth - the noosphere, or sphere of reason, or biocomputer, or even with God. In the period to 2092, we see in Figure 7 as the changes of vibrational and cyclical. In this process, there is no concept of progress and regress, good or bad, because all its phases are necessary to maintain system integrity. But it has a concept of harmony. This suggests the possibility of fruitful when considering the reserves, which should be implemented by the transformation process of such complex systems as the technology of eggs and poultry meat. Nonlinearity graphs gives an idea at what stage is the development of technology that allows you to determine the strategic objectives of this development.

36 Artykuły 36 The need to anticipate the likely outcome of future events had never been so vital for poultry, as now. This is primarily due to the market-driven, high rates of technological progress, innovation, in which every innovation must be seen as the product of an organized enterprise. In this regard, it is important prediction that that change. As shown by Figure 7 plots, with about 2092 in Omsk poultry line begins the gradual process of development. It will rule nanotechnology, so poultry 6th technological system will nanotechnology companies in which the eggs and poultry will be made by the assembly of molecules and atoms. We believe that the traditional poultry production will end its existence to Since that time will be allowed, in our view, to speak of progress and regression, from the same time it is possible to consider the development of a comprehensive economic, social, political, cultural and ideological structures and relations of the country as a whole. Upcoming major shifts in technology production of eggs and poultry meat, distant from us for decades (as shown Figures 6 and 7), in some way rooted in the events of today, which are virtually dictated the shape of the CV. According to the relation (5), the decisions made today poultry farmers should be based on assessment of technology development in the future, and in turn they are more or less impact on the future. Willingness and ability of the poultry association Omsk to implement identified through the above dependencies and figures 6 and 7 reserves as innovations in the near future will be characterized by its capacity to innovate. According to the author, figures 6 and 7, is a good helper to solve the problem right choice of innovation. This is important as relevance of object-choice innovation lies in the fact that the correct initial choice determines the entire course of subsequent innovation and the development of production makes permanent. Conclusion 1. Guarantee of prosperity poultry to engage in constantly taking place in the cycling of energy and nature wise to support it, while identifying new ways to increase the production of eggs and poultry meat while reducing the growth of its energy consumption. Today, scientists should be seen as a way of mastering the ubiquitous presence of spatial inexhaustible energy. 2. The process of constant research and introduction of innovation technologies reserves as production of eggs and poultry meat provides a transition to non-linear growth. 3. Development of poultry production through technological change orders. Today s poultry industry is not fast because of the presence in it at least three technological structures. There is the possibility of technological breakthroughs by focusing resources on the cutting-edge areas, not catching and reproducing old technological trajectory. 4. Logically constructed model of the possible future development of productivity in Omsk poultry and predicted the direction of its growth with a superimposed cycles of technological structures, thus shows a dynamic picture of the process of spatial vertical movement (change) the technology of eggs and poultry meat. 5. Predicted that in Omsk poultry transition to nanotechnology in the production of eggs and poultry meat will be implemented in the period from 2048 to 2092 years. Since 2092 the traditional poultry production will end its existence and will be history, factory farms will nanotechnology companies. This forecast is not so much a prediction of the future of the Omsk poultry, as to its formation through systematic, procedures built into the

37 37 Artykuły system of government. References: 1. Polovinkin, A.I. Osnovy inzhenernogo tvorchestva: Ucheb. posobie dlja studentov vtuzov /A.I. Polovinkin. M.: Mashinostroenie, s.: il. 2. Organizacija i upravlenija naukoj i tehnikoj: Perevody / Obshh. red. B.F. Zajceva. M.: Progress, s. 3. Vygodskij, M.Ja. Spravochnik po vysshej matematike / M.Ja. Vygodskij. M.: Nauka, s. Metelev A.E. - Candidate of Agricultural Sciences, Associate Professor Russian University of Economics Named Afler G.V.Plekhanov Omsk ECONOMIC MECHANISMS OF AGRICULTURAL PRODUCTION MANAGEMENT IN WEST SIBERIA, ITS CURRENT CONDITIONS: THEORETICAL ASPECT Kuryakov I.A. This article examines the problem of the formation and functioning of the economic mechanism in the agricultural production and the need to improve conditions in the West - Siberian region. Keywords: economic mechanism of management, ownership, economic mechanism, agricultural production, agriculture, market relations, agriculture, income, efficiency, profitability. Any formation society represents itself through different theories. There is a theoretical model of socialist economy and the model of the free market. It is believed that to compare them is not difficult. But where these models are implemented in practice? It turns out that the free market and socialist economy in its pure form does not exist. A comparison of functioning economic system is a complex and unsolved problem, and people are just arguing about different things. Some scientists believe that there is no alternative to the market (1), it is surprising and misunderstanding. Soviet period - attempt to implement the ideas of Marxism in the Russian reality, which was based on the mechanical repetition Marxist schemes at an early stage through social adjustment, with the desire to implement them in the decades ahead. The more heads of state would follow Marxism, the more the country fell into crisis. This is because of - a real mismatch conditions of Russia circuit created at different times and for other conditions. But some Marxist ideas have been adapted to society. The successful development of the national economy requires constant improvement of the economic mechanism, improve the organizational structure, the use of effective forms and methods of production management, empowering enterprises to use economic (commercial) calculation. In the conditions of market relations is brought forward the need for a new approach and the theoretical understanding the

38 Artykuły 38 essence of the economic mechanism of management. This poses a problem in a number of relevant, scientific and practical importance of research at the present stage of development of the Russian state. Economic mechanism of management laid down in the fundamental law of nature - the correspondence of the level and nature of the development of the productive forces. This is an economic category, the nature of economic processes and phenomena, developing conflicting needs and interests, as well as the most important link in the manifestation of the nature and practice of economic laws, ensuring the functioning of any society. Increased efficiency in the enterprise follows from the nature of the state: socialized man, the associated producers rationally regulating their interchange with Nature, bringing it under their common control, instead of being ruled by it as a blind power, achieving this with the least expenditure of energy and under conditions most worthy of their human nature and an equally (2).). Agrarian enterprise by organizing activities in a market-based cost accounting, must produce products sold commodity part, to reimburse costs and make a profit. Exploring the NEP (New Economic Policy), V.I. Lenin wrote: We must not shun commercial calculation, but must understand that only on this basis can create tolerable conditions, satisfying work and in terms of wages, and in terms of the amount of work, etc. Only on this basis can be of commercial calculation building industry (3). Economic mechanism of management can not function without an economic mechanism: it is a set of organizational structures and forms of management, governance and rule of law. With their help, the society uses economic laws with the situation in the economic - the economic sphere, reveals the essence of the community through the implementation of functions that implement the structure in practice, as well as relationships and facilities management businesses. The mechanism of management - a complex and multidimensional phenomenon. The mechanism of management - a complex and multidimensional phenomenon. It is convenient to define the organizational structure, which include: the organization of production, distribution, exchange and consumption of economic goods and services. It defines the place of four functional entities: the functioning of production, distribution, exchange and consumption. Economic mechanism inherent in the genetic structure of four: the development of the state, distribution, exchange and consumption of economic goods and services. It is a system of forecasting the development of the economy of the country, regions, agrarian formations, regulations, contractual relations, norms and standards. They regulate the production activities, the relationship of commodity producers and consumers, the organization of production and its speed. Production efficiency - economic category, which shows the result of the use of labor and materials and is identified with the accumulation and productivity growth. Accumulation associated with consumption, so the efficiency of production - a process of production and consumption. Scientists and economists - agrarian production efficiency is considered in two ways. On the one hand, effectiveness imply progressive whole economic system. On the other, the effectiveness of social production is regarded as a category, reflecting the degree of use of society s resources. Efficiency can be seen in the narrow and broad sense. When it comes to economic activities, the emphasis is on economic efficiency of capital investments, comprehensive mechanization, specialization of production, its concentration. In a broad sense, the efficiency is applicable to characterize the mode of production and the system of social relations, and based on the efficiency

39 39 Artykuły of production laid profitability shows how monetary sales revenue reimburses costs and provides a profit. The level of profitability measure of the efficiency of production and shows how paying off the cost of production. It reflects the return on the assets, cost, quality, sales, etc. Under current conditions in the analysis of financial results call attention to the amount of the profits from the sale of agricultural products, sectors, the economy in general, and on the level of profitability, which is dependent on the functioning of the economic and economic mechanisms. Therefore, without the necessary layout factors can be no question about the success of the enterprise. But considering the importance of the economic and economic mechanisms, we tend to be guided by a preference hierarchy and their impact on the ultimate economic effects of the economic mechanism. Origins of the concept of economic category of economic mechanism we find in the writings of Marx and Engels. The theoretical and methodological interpretation of the economic category are given by Marx in Volume I of Capital. In Volume III of Capital, he explores the value of education, trading profits, cost of production, cost of borrowing (the elements of the economic mechanism), shown as a public mechanism of private property under capitalism. The term economic mechanism used V.I. Lenin in the works period of , Which are the basic principles of commercial calculation, ensuring the realization of the possibility of self-reliance, self- -sufficiency and self-financing. Therefore, the question of the origin, nature, significance and meaning of the concept of economic category of economic mechanism has a scientific and practical importance because it is the condition for the development and operation of production. According to R.R.Autova economic mechanism - a system of economic forms and methods of conscious control and organization of economic activity, an adequate definition of the so- cio - economic system in different stages of development, with its economic laws to effectively deal with the socio - economic problems (4). Some scientists believed that it was a way of organizing social production with his characteristic methods, economic forms and ways to encourage people to work (5). But the idea that the economic mechanism includes a set of forms and methods by which the organization of society, the regulation of economic processes and is the implementation of the means of production (6), is the most successful and High definition of the economic mechanism, due to objective economic laws. Subjectivity is manifested in the forms and methods of their use by man by building a system of economic and institutional relations. And the economic mechanism includes a system of industrial relations, without ignoring its components. Impact of the economic mechanism on activities of the company speaks of it as a system, covering both objective and subjective aspects of its relations with the action and the use of economic laws. Therefore of considerable interest to determine the place of the economic mechanism in the base and superstructure. Each socio - economic system there is a contradiction between the level of development of productive forces and production relations. But the main contradiction is within the relations of production of the economic system, associated with the form of the realization of one of the most important components of the relations of production - ownership. The manifestation of these relations can be through economic interests, including forms of relations of production (resources, finance, price, profit, credit, cost, cost-effectiveness). Improvement of the economic mechanism to resolve possible problems of property relations and the forms of its realization. In our view, this problem and determine the economic substance of the economic mechanism, its orientation, the most important features, structure and elements. The economic aspects of the economic mechanism

40 Artykuły 40 may include an analysis of its use as a mechanism for objective economic laws and reforms, reflecting the state of industrial relations and their respective levels of development of the productive forces of society. Otherwise need to review, re-evaluation and radical restructuring of the economic mechanism, associated with the reorientation of the entire economic theory. As the economic mechanism inherent in the two opposites - objective and subjective, we can conclude that the objective side reflects the operation of objective economic laws, determine the development of the relations of production, relations of production are divided into organizational and economic developing on the basis of the property. Organizational and economic production relations - two opposites functioning of the economic mechanism, and the existing organizational model - is industrial relations at all levels, both vertically and horizontally. Economic interests - a form of manife- station of socio - economic relations, and the driving force of the economic mechanism. Its subjective side reflects the degree of knowledge society, the objective economic laws and respect them in the activities of the subjects. Two extremes include: - Organizational management mechanism (organizational management structure, subordination levels, units, allocation of responsibilities, rights and responsibility for the organization of the reproductive process, and so on); - Economic mechanism of management (management mechanism of economic incentives, including cost accounting, pricing, financial - credit arrangements). Economic mechanism of management - a system of organization of the reproductive process with economic and organizational forms, methods and leve- Table 1. Operation of enterprises in the current market economic mechanism of management Name Kind of activity Cost accounting 1 Production Free choice of fields of activity 2 Sources functioning capital investments Own resources (income, capital allowances) 3 The acquisition of the means of Free choice of the means of production production vendors in the market 4 Compensation Depending on the outcome of labor 5 Sales of products Free implementation, depending on demand 6 Prices for the products Market prices (demand - supply) 7 Profit Remains at the disposal of the company (after tax) 8 Formation of funds economical. Creating a Self-based long-term development Incentives. 9 Material liability Full financial and property liability

41 41 Artykuły rage, and the base system - the property, the forms, techniques, principles of interaction, the objective economic laws, including the laws of the market and their development. Determinant of business (profit), aims to create a producer of products, unparalleled. As a result, he becomes the leader (monopoly) in the manufacture of products and generate more revenue for the enterprise. Under market conditions, the state should be responsible for the use of competition in the system of economic relations, contributing to overcome any form of monopoly. According to G.H. Popov, monopoly under capitalism is the one who wins by the highest efficiency. Our monopoly - the result of administrative effort. He s not winning the competition. Often, a company that represents the last day of world production. And it dictates prices (7). But the monopoly of the planned economy contributed to filling the state budget, and uses modern monopoly profits to build the state of individual people. According to M. Sigarev market mechanism is based on management through the interests and motivations of people with predominantly economic methods, direct detection of individual needs and abilities to meet them. However, the market generates and psychology psevdodozvolennosti, striving only to make money at any cost, often to the detriment of the whole society (8). That is, the transition from the planned economy to a market economy have enabled the primitive accumulation of capital by various methods, including unlawful. This Achilles heel of capitalism: all of life in a society based on the financial well-being (Table 1). Economic mechanism of the system include: acts of contractual relations, regulations and standards governing the production activities, the relationship of commodity producers and consumers, promotion and organization of production. Economic mechanism of management - is the management, economic incentives, cost accounting, pricing and financial - credit mechanism. The market mechanism - a part of the economic mechanism, acting in a society of laws based on representing the interests of various forms of ownership and government regulation. Commercial payment as an economic category is the expression of the relations of production between producers and consumers.. Cost accounting is different from commercial transactions: the planned economy the efforts of scientists - economists and directed at improving the distribution relations. A self-financing, self-management and self-sufficiency seriously hindered the price system, which could not meet the requirements of a market economy. Scientists and experts 20 - XX century. invested in the concept of «cost accounting» and «cost accounting» is not so much of terminology as a real economic meaning. And replacing the «economic» principles «commercial» due to the change of the economic situation and the introduction of a money economy, and the difference between the economic and commercial considerations was that that the «cost accounting» to care for increasing revenue and cash difference between that and the flow rate, which is called Commercial profit calculation - a method of farming on the basis of when: - Planning is the company (producer) and is its internal affair; - Property ownership is the care of the company (it gets resources, gets full autonomy in the use of the property at the disposal of the produced in the choice of systems and forms of material incentives). Commercial payment performs organizational, catalytic and catalytic functions that are implemented by means of economic self-reliance, self-financing and self-sufficiency, as well as competition, economic interest and responsibility. Agricultural production - maloelastichnaya industry, which depends on the price fluctuations that are

42 Artykuły 42 of short duration. However, price fluctuations in agricultural products (decrease) may have negative consequences for the region and the country as a whole. The agricultural sector is conservative: the industry is not possible in a short period of time to change the volume of production in the direction of increasing (reduce no problems). In agriculture, this is due to the introduction and development of crop rotation. In animal husbandry, such as for milk (to raise a cow) to three years, and that farming adapted to new price level, take a long time. Normal functioning of the production in the market conditions complicated by the existence of two maloelastichnyh arrays (agricultural production and food market - on the one hand, and prices for products that have a high elasticity - on the other. Increase (decrease) in the supply of food by 1% leads to a change in prices for the same items by a few percent. But the act of damaging price fluctuations for agricultural production and to maintain a normal level of purchasing power. «Used by some macroeconomists principle of self- -regulation of the market is not consistent with the theoretical principles of its real operation.... Food market should be of adjustable nature, and acts as a regulator of the state «(9). It can not act as an observer and recorder of facts. It should contribute to the strengthening of the economy of enterprises and exploiting the potential of the agricultural sector in the region. Thus, the reorganization of collective and state farms, privatization, enterprise assumes the use of various forms of market opportunities for strengthening the economy. But agriculture was in crisis. Considering the problem of the formation of the economic mechanism of management, make an attempt to express their understanding of the relation to the conditions of the region. Economic mechanism of management predstavalyaet a set of organizational structures and forms of management, governance, rule of law, by which the public and agricultural production using economic laws to the specific condi- tions prevailing. To improve it would be helpful: - Develop a comprehensive program of activities of agricultural enterprises each of the areas included in the West - Siberian region; - Transformation and creation of various forms of ownership; - Improvement of the regional market system based on the analysis of the situation in the agricultural production, supply and demand in the condition and size of the economic potential of the enterprises; - Specific support and government support of farmers, small and medium enterprises in the country; - Science-based application of government intervention in the agricultural industry and the use of the indicative management principle. References: 1. Valjanskij S., Kaljuzhnyj D. Velikoe protivostojanie. Russkie gorki. Konec Rossijskogo gosudarstva / Omskoe vremja (467), 25 maja. С Marks K. Process kapitalisticheskogo proizvodstva, vzjatyj v celom. (Dohody i ih istochniki)/ Marks K., Jengel s F. Soch., t.26, ch s. 3. Lenin V.I. II Moskovskaja Gubpartkonferencija oktjabrja 1921g. Doklad o novoj jekonomicheskoj politike 29 oktjabrja/ Poln. sobr. soch., t s. 4. Autov R.R. Ostrye ugly perestrojki APK. Almaty: «Kajnar», S Abalkin L.I. Hozjajstvennyj mehanizm i sposob organizacii obshhestvennogo proizvodstva / Jekonomicheskaja nauka S Abalkin L.I. Razmyshlenija o strategii i taktike jekonomicheskoj reformy// Voprosy jekonomiki S Sigarev M. I. Problemy razvitija rynochnogo mehanizma hozjajstvovanija v agrarnom sektore jekonomiki Kazahstana. Almaty: s.). 8. Popov G.H. Koren problemy: o koncepcii jekonomicheskoj perestrojki. M.: Politizdat, s. 9. Abirov Zh. A., Sigarev M. I., Kur jakov I. A. Jekonomicheskij mehanizm hozjajstvovanija v agrarnom

43 43 Artykuły proizvodstve Kazahstana. Almaty: NIC «Bastau», S Kuryakov I.A. - Candidate of Economic Sciences, Professor Omsk Institute (branch) Russian University of Economics named after G. V. Plekhanov Omsk ORGANIZATIONAL AND ECONOMIC ASPECTS OF HUMAN DEVELOPMENT Elkin S.E. Metelev S.E. The article analyses the economic situation of transition to a new state of the system at a time when the actuators and subsystems components remain at the previous level of the organization. It is proved that the combination of strategic action and consideration of real factors of economic recession determines the particular importance of such a sequence of internal processes that would ensure a balanced development of the organization as an economic system. In this context, the essence of economic development of the economic system is analyzed. The basic prerequisites for economic development of organizations is not only the right strategic development governing the sustainable organizational changes, but also the implementation of organizational changes on the balancing all the levels of development of particular elements of the organization. The main problem lies in the choice of an appropriate instrument for the research or for implementation of organizational change. All changes in the organization take place only after the accumulation of a certain potential which usually includes not only the organizational factors but also human, technological and others. In this case, there is a smooth transition from function- -oriented to process-management option, which is more advanced and can be used to solve most problems in the management of the organization. To increase efficiency by improving the management of the organization there should be further development of the theory of organizational and economic systems and synthesis of innovative practices and organizational design work. The search for the ways to implement the effect of these systems integrity is considered to be the most promising area of the proposed development. This results in the possibility to define abstract scheme of any organizational-economic system. Key words: economic system, governance, human development, organizational change. Introduction The situation when the economic system moves to a new state, and actuators and subsystems components remain at the previous level of the organization is a unique feature of the present stage of social and economic development. In this context, the priority is addressing the advanced development of elements and mechanisms of the system in the first place ensuring human development. However, the multi-directional impact of work on development of the organization has specific requirements to the elements and their mechanisms. The combination of strategic actions, taking into account real factors of recession determines the particular importance of constructing a sequence of internal processes that would ensure a balance between human potential and organization as an economic system. The complexity of the practical application of the scheme consists in the different mechanisms providing progressive and inertial changes in the organi-

44 Artykuły 44 zation. This duality is caused by the lack of balance between the external and the internal development of the organization. The predominance of external development is largely determined by one of the main goals of the organization - sustainable economic growth. In this model, the strategic development of the organization means such direction of economic growth that determines the development of economic zones and key elements of the organization creating the foundation for the balanced development of related systems [20]. It is therefore necessary to consider the nature of the economic development of the economic system. Economic growth is accompanied by a number of specific routine operations which ensure the formation of an advantage factor of the organization. That is, management and technological innovations are prior to the stage of economic growth. [4] Consequently, it is not possible to find an integrated indicator of economic growth, because the result of interaction of diverse economic and social factors is often not determined, and the use of predictive values is not always justified. In general terms, economic growth of the system could mean a quantitative and qualitative improvement of the production and its factors. [13] The theory of economic growth underwent the stages of its development in parallel with the theory of individual capital accumulation (growth model of Solow-Swan) and human capital accumulation (growth theory of R. Lucas). Recognizing that there is a synergistic effect in the development of the theory of economic growth, it can be concluded that there is at least three main conditions for successful development of socio-economic systems: clear rules for interaction, investment in human capital; evolutionary development [10]. Basing on the evolutionary nature of the development of the system and taking into account the need Change as a common component of these processes is the unifying characteristics and can be applied to all stages of development. to invest in human capital and to build functionally acceptable rules for interaction the economic and mathematical model of development is proposed [1]. In this case the possibility of balanced development of the system s elements is stated as the main conclusion [14]. This raises the need to address the concept of organizational change usually understood as spontaneous or planned changes in the subsystems of the organization rebuilding it and setting the overall direction of development. The prevailing the use of this term is due, apparently, to its unifying character in relation to other terms related to the development of the organization: the reorganization, reform, restructuring, re-engineering of business processes, organizational transformation, investment project, an innovative project. Change as a common component of these processes is the unifying characteristics and can be applied to all stages of development. The causes of organizational changes are classified into groups. (economic, technological, strategic, political, legal, social, cultural, physical, environmental, psychological). Strategic changes are initiated by the change in the external environment and are rethinking of strategic and tactical directions of the organization. Structural changes entail a change in the distribution of work, authority and responsibility of performers. [5] Changes in technology when the determining factor is the introduction of new technology is followed by the changes in the function keeping them running. Changes in HR management are intended to better the performance of the main staff of the organization. The change in personnel is usually the basis for all other changes. Organizational change should be divided into managed and unmanaged, since such an approach is the basis for the subsequent choice of the method of organization management. The basic prerequisites for economic development

45 45 Artykuły of organizations is not only choosing the right strategic development governing the sustained organizational changes, but also the sequence of the implementation of organizational changes on the balance between the development levels of certain elements of the organization. Thus, the general management provides the most extensive and complete coverage of various aspects of management, but does not provide a detailed analysis of the situation. [5] Application of the theory of investment management is limited to cases of long- -term capital investments in the projects of the organization. Innovation management is used only in the field of new organizational changes of intensive nature. It is believed that project management is the management of changes. [7] This underscores the success of this management approach to targeted changes that occur in low-structuring or having quality content of the problem. The theory of conceptual analysis contains the definition of the problem: "... quality or structured problem is such the solution of which requires the identification of the existing system as a condition of the problem, objectives and compelling ties as restrictions on the desired system, options to solve the problem as a set of subsystems which rebuilding can influence the result of the decision. In fact, we are talking about such characteristics as the focus on the achievement of specific goals, coordinated management of multiple inter-related activities, time limit [6]. In general, the project management methodology corresponds to the essence of organizational change. Getting back to the issue of organizational change management it is necessary to briefly describe the methods used for this purpose. Model of organizational change management of L. Greiner suggests six-step examination of the life cycle of organizational change. [15] Awareness of the changes, the formation of an expert team, diagnostics from top to bottom, finding new solution, implementation, conditions enabling the change. This model is the basis for the others [11]. For example, the idea of violation of an organization congruency (coherence of control mechanism) due to the accumulation of factors not to be overcome by evolutionary development is considered. Innovation management is used only in the field of new organizational changes of intensive nature. Another concept of organizational development is defined by U.French and S. Bell as "... a long-term work to improve the processes of solving problems and updating in the organization through the joint management of the cultural postulates..." [5] All changes in the organization take place only after the accumulation of a certain potential which is usually understood to include not only the organizational factors but also human, technological and other. In many cases, organizational changes are long-term processes and to determine their real effectiveness is very difficult. In such situations, the researchers are recommended to use situational approach with phased assessment of organizational changes. In its historical context, the concept of organizational changes tends to be of evolutionary type. That is, process-oriented organizations assume to achieve their objectives through business processes, in contrast to the functional-oriented organizations that distinguish functions into subsystems of linear and functional structure. [12] One can also note that such approaches to the organizational management as quality management (TQM) and economic reengineering (BPR) are related to the transition to a process-oriented management practices. Quality management is a set of methods of enterprise management, which main lever is quality. BPR is the fundamental rethinking and radical redesign of the organization and its processes. Business processes reengineering stands out from the group of process-oriented management by aiming at radical change of business processes. Other methods

46 Artykuły 46 should be classified as the evolutionary type of development (by T. Davenport). Process-oriented cost accounting methods were developed as "operational- -oriented" alternative (according to Gramoteev R.E.) to traditional financial approaches (accounting financial statements) and lead to the analytical information on process improvement and quality. It is appropriate to clarify the features of the instruments employed in the field of changes management. Management instruments are a set of management tools summarizing theoretical developments and practical experience of school of management. [9] Choosing the right strategic direction of development is a prerequisite for economic growth of the organization. Organizational changes should be subordinated to and coherent with the general and sub specific (commodity, investment, technology, etc.) strategies of the organization [5]. To continue the discussion of the problem of management of the human potential development in the organization we should define the main elements of project-oriented methodology. For a start, many organizations have used these approaches to the strategic development in the innovative plane, for example, with the use of quality management systems (TQM) through the application of international quality standards (ISO-9000 and others). The above list of basic conditions for the successful implementation of organizational changes is determined by the general requirements for methods of organization development. These include the coherence of proposed organizational changes to the business conditions, the condition of accountability to the organization management, basing on proven procedures, methods and tools, universally applicable methods, i.e. the applicability of the maximum possible range of organizational changes and the maximum number of institutional types. The specific charac- Choosing the right strategic direction of development is a prerequisite for economic growth of the organization. teristics of development of a particular organization should be based on the general principles of the complex systems development. Economic efficiency, since the introduction of any innovation involves comparing the initial costs and brought in effect. To evaluate the effectiveness is rather difficult but using modern methods of predicting it becomes possible (Balanced Scorecard; KPI - Key Performance Indicators; estimate ROI - Return on Investment). Therefore, important requirement to the method is to have an adequate mechanism for evaluating the economic efficiency of organizational change, project orientation suggesting that organizational changes are initiated, planned, implemented and monitored in the form of projects. Financial security is another condition suggesting working out the opportunities to attract extra means and corresponding sound design of projects. Manageability and reliability of economic development requires direct control of top management and the involvement of management consulting of specialized organizations. The next requirement is an evolutionary character of changes. The mechanism of internal development is also a necessary condition for a successful transformation. Structural compatibility involves the creation of a specialized department (project team) responsible for the implementation of organizational changes. In turn, complexity and consistency should take into account the stepwise type of the proposed methods, creating mechanism for planning, management and control of the individual transformations, that is based on the program of the organization. This, in its turn implies the target's orientation of the technique to strategic conditions of the organization economic development. Finally, object orientation of actions on changes involves the need to consider the specific methods of organizational change. Thus, virtually any organization can count on

47 47 Artykuły stable economic growth provided it uses advanced methods of production planning and control. Those in the first place, on the basis of primarily practical orientation to organizational problems solving include organizational development methodology based on monitoring and project-oriented elimination of "bottlenecks" in the production and management. The "bottleneck" means production or management process (or procedure), which has limited, critical capacity and prevents the use of production capacity in full. It should be noted that the economic growth of the organization using this management scheme is achieved with a minimum of funds, as the elimination of a "bottleneck" can immediately increase the throughput power. That is, in this case it is possible to fulfill the requirements of economic efficiency of changes and financial security of the process of organizational changes. A useful tool for analyzing the organization's existing "bottlenecks" can become the organizing portfolio with the assessment of the operation of the organization subsystems [2] supplemented with analysis of benchmarking and the minimum estimates. To increase efficiency of work on the management of the organization improvement there should be further development of the theory of organizational and economic systems and synthesis of innovative practices and organizational design work. The most promising line of this development is to search for ways to realize the effect of the integrity of these systems. There is a need for a theory that integrates the design possibilities of integrated management technologies in this field. The approach underlying this theory is called integrative technology. [3] Basing on these findings it is necessary to analyze the components of organizational systems and the relationship between these components. Having an idea of the internal structure of a particular system, it is necessary to examine its external environment and the order of systems subordination, i.e. connection with the environment, which also affects the organi- zational structure and economic system. As a result, we will be able to determine an abstract scheme of any organizational-economic system. References 1.Berezhnaja E.V., Berezhnoj V.I. Matematicheskie metody modelirovanija jekonomicheskih sistem. M.: Finansy i statistika p Vjatkin V.N., Shevljakov V.M., Serov V.N. Organizacionnoe proektirovanie upravlencheskih novovvedenij. Perm': Kn. izd-vo p Men'shikov S., Klimenko L. Dlinnye volny v jekonomike / Mezhdunarodnye otnoshenija p Mil'ner B.Z. Teorija organizacij.- M.: INFRA-M p Monahov A.V. Matematicheskie metody analiza jekonomiki. Uchebnoe posobie. SPb.: PITER p Razu M.L., Jakutin Ju.V. Organizacija menedzhmenta. Upravlenie biznesom. M.: AKDI p Trofimov G. O rezhimah dolgovremennogo jekonomicheskogo rosta // Voprosy jekonomiki p Upravlenie razvitiem i izmeneniem. Hrestomatija upravlenija izmenenijami. Pod. red. Zhukovskogo. MCDO «Link» p Chepurin N.M., Kiseleva E.A. Kurs jekonomicheskoj teorii. Kirov.: izd. ASA p Shikin E.V., Chhartishvili A.G. Matematicheskie metody i modeli v upravlenii. M.: Delo p Ansoff I. Strategicheskoe upravlenie. M.: Jekonomika p Mir upravlenija proektami. Pod. red. H.Reshke, Ch.Shelle. Per. s angl. M.: Alans p Meskon M.H., Al'bert M., Hedouri F. Osnovy menedzhmenta: per. s angl. M.: Delo LTD p Hammer M., Champi Dzh. Reinzhiniring korporacii: Manifest revoljucii v biznese. Per. s angl. SPb.: Izd-vo SPb universiteta p Greiner L. Patterns of Organization Change. Harvard Business Review (May-June) p Elkin S.E. - PhD (Economics), Assistant Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V. Omsk. Metelev S.E. - Doctor of Economics, Professor Director of Omsk Institute(branch), Russian University of Economics named after Plekhanov G.V. Omsk

48 Artykuły 48 SUSTAINABILITY OF THE REGION AS A STRATEGYOF HUMAN DEVELOPMENT MANAGEMENT Elkin S.E. Metelev S.E. The concept of «sustainable development» has attracted the world's attention only after the publication of the report "Our Common Future" (1987), prepared by the UN Commission on Environment and Development [1]. These wee its conclusions that made the conceptual basis for the decisions taken in the framework of the UN Conference on Environment and Development in 1992 in Rio de Janeiro, which was attended by government delegations of 179 countries as well as many international and non-governmental organizations. There global challenges of sustainable development were identified; policy document "Agenda for XXI century" was adopted and approved by all participants [2]. Previously, the term "sustainable development" has been used in ecology to describe the ability of ecosystems to maintain its structure and functional properties under the influence of external factors. "Sustainable development" was understood as such a model of progress when the vital needs of the present generation are satisfied without depriving future generations of such a possibility. [3] Ambiguous interpretation of "sustainable development of regions" causes diversity of development trends and prospects of development. [4] The main criterion for sustainable development in the world is to achieve a strategic balance between human activity and the maintenance of reproducing features of the biosphere. [5]. This is especially important for regional development since a region, as Kormanovskaya I.R. and Renkas N.N. emphasize [6], is an open operating complex social, ecological and economic system which is influenced by internal factors conditioned by the local government, and external ones caused by the state's economic and social poli- cies. In turn, the research methodology of sustainable development problem requires, above all, unified terminology. In the systemic approach there are two border concepts characterizing the development of a system - the variability and stability. The philosophical aspect treats "development" as a directional change and preservation, which is close to the meaning of "variability" and "stability." Presumably, the "change" as a property of a system is its variability, and "preservation" as a system property is its stability. Characterizing the stability of the system its main feature - invariance, for example, resistance to environmental changes - should be noted. Resource and structure of the system are the basis of its organization. For this reason in analytics one should consider the purpose, composition and structure of a system (city, region). Variability of the system determines its dynamic aspect, showing the system modification within its measure. While maintaining a stable structure of the system one or another part of its resource potential is used. Stable modifications in which the system dominates in the process of its development make its varieties. These are stages or cycles of the time aspect of the system. At the same time, one should pay attention to a kind of contradictory interpretation of the "development" concept in scientific papers. On the one hand, the existence of the system in time is development. On the other hand, development involves certain phasing, increasing system complexity. Since the region is considered as a specific social system, such an interpretation of development is the most accurate in

49 49 Artykuły the meaning. Thus, the "sustainable development" can be interpreted as a process of constant change in the system of the region in the direction of becoming a more complex unit with a more complicated behavior in the economic environment. In this case, the more complex character of the system and its behavior should provide its increasing stability, which is achieved due to increase in control. Managed development has a stage character that determines areas of stable existence of the system. To achieve effective handling it is recommended to constantly test the environment ensuring sustainable development. However, a number of problems, according to M.Ch. Zalikhanov, V.M. Sailors and prof. A.M. Shelekhov [7], is common to the majority of Russian regions, although their scales and nature as well as the ways out of current situation are very different. These problems include: - Overcoming the crisis, stabilization of the economy, accumulation and implementation of the factors of sustainable socio-economic development; - Restructuring of the economy adequate to market demands, to the new paradigm of development in Russia and geopolitical realities, the search for sources of investment to economic restructuring; - poverty reduction, getting down the proportion of people living below the poverty line. The problem of stability in the region is put forward against the background of such processes as globalization, diversification, etc. L.G. Iogman [8] notes that the diversification of the regional economy covers a wide range of issues, many of which need to be addressed in the process of emerging from the crisis. Gutman G.V., Miroedov A.A., Fedin S.V. [9] consider the sustainable development of the region to be such a state of social, ecological and economic system Managed development has a stage character that determines areas of stable existence of the system. when there are necessary conditions and prerequisites for the progressive movement forward, for maintaining internal and external balance, ensuring the smooth transition of the economy from simple to more complex phenomena which makes the grounds for the transition of the economy to a qualitatively new state. According to Ursula A., Romanovich A.V.[10], stability in a crisis situation is survival and subsequent achievement of the ongoing process, at least in the major areas of life. It should be borne in mind that the system is stable if all its subsystems are stable. In other words, the stability of the region suggests the sustainability of all its branches, businesses and territories. B.H. Sanzhapov, I.S. Kalina [11] see the essence of sustainable development of the region in an effort to integrate the economic, environmental and social objectives. Shalmuev A.A. [12] states that sustainable regional development involves the formation of a regional management model that will ensure a decent standard of living of the population and the dynamic equilibrium of the economic system (which functioning takes into account economic capacity of local ecosystems) with the environment. Storonenko M.G. [13] believes that the stability of the region is generally determined by its capacity for self-development, adaptation to the impacts of various kinds and elastic and flexible structure of the economy. Under the sustainable development of the region we understand such development that is characterized by improved quality of life for the resident population and contributes to the expanded reproduction of potentials. Sustainability, according to A.A. Shalmuev [14], is one of the most important requirements to realize the upward trajectory of the system. Whatever radical changes may occur in the latter, a sustainable system

50 Artykuły 50 does not go beyond the limits of fluctuations around the trajectory, which, respectively, allows to avoid big losses and unforeseen disturbances. Moreover, as the system reaches higher level of development these limits are expanding making the system more maneuverable and flexible. In relation to the socio-economic system stability in general terms can be defined as the ability of the system relatively quickly return to its original state or to reach a new, higher point on the trajectory of development. Second, the problem of sustainable development of the regions is the lack of clearly developed system of quantitative target indicators that makes the goals of sustainable development unattainable. Sustainable development requires a systematic approach to the economic, social and ecological processes in the country according to the following systemic principles reflected in the concept of the RAS [15]: 1) The system must be in the neighborhood of a trajectory of sustainable development, where its main macro indicators are balanced; 2) there is an effective mechanism that is able to fend off all possible disturbances and keep the system in the neighborhood (of dynamic balance); 3) Resources of the system are allocated among its elements effectively enough not to cause antagonistic contradictions within it; 4) the system receives reliable information about its condition and state of the environment, the controlling subsystem is able to process this information and make sensible decisions; 5) a reasonable decision is made taking into account current and possible future states of the system, the past is perceived as experience; 6) in a hierarchical system information processing and decision making are rationally distributed among all its elements; 7) the system is in a rather harmonious relationship with the environment; 8) the mechanisms of continuity and system variability ensure smooth adaptation to external conditions. Currently at least three approaches to identify the essence of sustainable development of regional systems are distinguished. [16] In the first case it is an integral stability of territorial systems, in terms of balance of their subsystems, stability of dynamics, positive structural changes. The second approach is based on sustainable development in the regional context, in terms of security. And in the third case, the main criterion for sustainable development is the level of the achieved environmental safety. Sustainable development indicators are called criteria and indicators used to measure the level of development of a particular geographic area (city, country, region, continent, the world community), to project its future state (economic, political, environmental, demographic, etc.), to determine the stability of this state. Indicators serve as a basis for planning the activity towards sustainable development, working out the policy in this area. [17] In the continuation of the problem of indicators choice, let s dwell on the core tasks of socio-economic development of the Omsk region identified by the strategy of development up to In the economic sphere sufficiently ambitious goals are determined: Improvement of the territorial distribution of productive forces, economic zoning, building and strengthening of the regional economy points of growth; Creating a positive image of the Omsk region as a region for prospective investments, with favorable conditions for doing business; Formation of the innovation system (increase of production of innovative products, increasing the share of innovation active organizations); Organization of special industrial production economic zones (the development of high-tech industries); Cluster development of key economic sectors (petrochemical, engineering, biotechnological, agricultural, wood processing facilities);

51 51 Artykuły Small business development (infrastructure and environment to stimulate entrepreneurial activity); expansion of the transport infrastructure (construction of major transport infrastructure, creation of a multi-modal transport hub); development of foreign trade, interregional cooperation, implementation of the existing capacity in inter-territorial co-operation according to the strategic directions of the Omsk region and the neighboring regions development. It should be acknowledged that the achievement of most of these problems is not supported by the relevant management and material reserves. Hence, one more problem to be solved should be the need to develop indicators of sustainable development. In the works on sustainable development issues a systematic approach is used when complex structure is considered which includes social and ecological systems, social, economic and natural interaction. Given the task orientation (the terminology of control theory) the considered indicators are divided into three categories - indicators of the input, status indicators, performance management indicators. The first characterize human activity, processes and characteristics that influence sustainable development. The second illustrates the current status of the various aspects of sustainable development. The third are response indicators that allow for political choice or any other way to respond to change the current state [18]. The main problem of sustainable development of regions is meaningful contradiction of interests of business and society, which is caused by the desire to obtain excessive profits in business in no time. The implementation of large-scale reforms in the Russian economy associated with the formation of a stable market economy, sustainable regional development and the transition to the path of socio- -oriented technological development requires considerable investment and enhanced innovation processes at all hierarchical levels of government. [19]. Most scientists believe that sustainable development of Russian regions can only be achieved by improving the efficiency of scientific and technical sphere. So, Gubaidulina T.N. and Orlova O.A. [20] point out that in the condition of shrinking natural resources, the growth of the economic system can be achieved only by increasing knowledge-based industries and services. Despite the excessive focus of scientists on the problems of regional development sustainability we have to agree with Bastrykin D.V. and Korenchuk A.A. [21] - the market is unable to consciously address the environmental and social costs of economic growth, as they are not obvious, delayed (lag effect), and generally do not fall on those who make decisions. Objectives and values of sustainable development differ from the market ones and are brought from the "outside." In general, it should be stated that the society has the right to set environmental and ethical boundaries to the expansion of the market system, not allowing for them to be determined by the market itself. The main problem of sustainable development of regions is meaningful contradiction of interests of business and society Multiple meanings and interpretations of the concept of "sustainable development" of the regions, its not being legally formalized, the diversity and heterogeneity of the indicators of development does not always lead to the correct understanding of the essence of the concepts and problems associated with it. This in turn requires a detailed discussion in the scientific community of the issues related to both the interpretation of the sustainability of regional development and the transformation directions of such development. Scientific concept of sustainability and sustainable development of the regional economy, as well as cities and administrative districts according to most resear-

52 Artykuły Morozov V.V. Optimizacija investirovanija tehchers of the problem should include: Theoretical understanding of sustainability as a universal property of the socio-economic systems being their ability to function under conditions of negative impact - to a certain extent in strength and time of the internal and external factors, and also able to actively adapt to positive changes; indication that the origins of this quality are rooted in the objective existence of different proportions; it can be considered as a specific resource that has some potential properly reproduced, appearing and being used in special forms; identifying the sustainable economic development of the region as a specific object of management in a market economy model; criteria and indicators of sustainable development, and reasonable goals and objectives of management for different regions and types of taxonomy; generalized conclusions about promising practices in the stabilization activity of the federal government, the subjects of the Russian Federation, local government structures, as well as ways to optimize internal and external economic proportions; justification of the ways to overcome methodological barriers encountered in relation to trends to absolutize ecological content of sustainability and sustainable development, preservation of largely abstract views on the problems of sustainable regional socio-economic systems, nurtured by the more synergy than the practice of regional organizations; indication that the most significant factors in violation of the sustainable economic development of the region is the danger of physical destruction of assets, gained self-sufficiency, non-adjustment of reforms, in particular in strengthening of their social orientation, state regulation and stimulation of production. Systematic study of the concept of sustainable economic development of the region can reveal the content of this quality (economic, social, institutional, etc.), as well as its capacity and ability to be best used. References 1. Skopin A.O., Skopin O.V. Problemy ustojchivogo razvitija regionov Rossii v uslovijah formirovanija rynochnyh otnoshenij // Upravlenie jekonomicheskimi sistemami, s Bel'gisova K.V. Institucional'nye uslovija ustojchivogo razvitija regionov // Izvestija Rossijskogo gosudarstvennogo pedagogicheskogo universiteta im. A.I. Gercena, s Shalmuev A.A. Teoretiko-metodologicheskie osnovy ustojchivogo razvitija regiona // Innovacii, s L'vov D.S. Jekonomika razvitija / D.S.L'vov. M.: Jekzamen, s. 5. Osnovnye polozhenija strategii ustojchivogo razvitija Rossii /Pod red. A.M. Shelehova. M., s. 6. Kormanovskaja I.R., Renkas N.N. Ocenka jeffektivnosti upravlenija ustojchivym razvitiem regiona // Sankt-Peterburgskij gosudarstvennyj universitet servisa i jekonomiki, Osnovnye polozhenija strategii ustojchivogo razvitija Rossii /Pod red. A.M. Shelehova. M., s. 8. Iogman L.G. Jekonomika regiona: ot krizisa k ustojchivomu razvitiju // Jekonomicheskie i social'nye peremeny: fakty, tendencii, prognoz, s Gutman G.V., Miroedov A.A., Fedin S.V. Upravlenie regional'noj jekonomikoj. M.: Finansy i statistika, s. 10. Ursul A., Romanovich A. // Filosofskie nauki S Sanzhapov B. H., Kalina I. S. Modelirovanie prinjatija reshenij pri strategicheskom planirovanii ustojchivogo jekonomiko-social'nogo razvitija regiona // Izvestija Volgogradskogo gosudarstvennogo tehnicheskogo universiteta, s Shalmuev A.A. Teoretiko-metodologicheskie osnovy ustojchivogo razvitija regiona // Innovacii, s Storonenko M.G. Potrebitel'skaja kooperacija v uslovijah ustojchivogo razvitija regiona // Vestnik Chuvashskogo universiteta, s Shalmuev A.A. Teoretiko-metodologicheskie osnovy ustojchivogo razvitija regiona // Innovacii, s Shalmuev A.A. Teoretiko-metodologicheskie osnovy ustojchivogo razvitija regiona // Innovacii, s Blechin I. Ja. Strategija ustojchivogo razvitija regional'nyh sistem. SPb, Osnovnye polozhenija strategii ustojchivogo razvitija Rossii /Pod red. A.M. Shelehova. M., s. 18. Pokazateli ustojchivogo razvitija: struktura i metodologija. Per. s angl. Tjumen': Izd-vo IPOS SO RAN, 2000.

53 53 Artykuły nologicheskih innovacij kak osnova obespechenija ustojchivogo razvitija regiona // Vestnik UGTU-UPI, 2003, Gubajdullina T.N., Orlova O.A. Osnovnye jelementy upravlenija ustojchivym razvitiem regiona na primere respubliki Tatarstan // Vestnik Kazanskogo gosudarstvennogo finansovo-jekonomicheskogo instituta, s Bastrykin D.V., Korenchuk A.A. Ustojchivoe razvitie predprijatija kak faktor stabil'nogo razvitija regiona // Vestnik Tambovskogo universiteta. Serija: Gumanitarnye nauki, s Elkin S.E. - PhD (Economics), Assistant Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V. Omsk. Metelev S.E. - Doctor of Economics, Professor Director of Omsk Institute(branch), Russian University of Economics named after Plekhanov G.V. Omsk THE USE OF LOCAL PLANTS IN PRODUCTS OF FUNCTIONAL USAGE Danilova N.V. This paper presents the importance of medicinal plants and technical raw materials as functional ingredients. The aothor givsn the characteristics of medical plants growing in the territory of Western Siberia, including the Omsk region. Keywords: Medicinal plants, functional ingredients, active agents, flavonoids, macro-and micronutrients, vitamins. Among the nutritional factors that are critical to maintaining the health, availability, and active aging, the most important role is played by the full and regular supply of all the necessary micronutrients: vitamins, minerals and trace elements, as well as pre- and probiotics. [1] In the complicated environmental conditions neuro-psychological pressure is increased that leads to stress, and the risk of a number of common diseases (cardiovascular, gastrointestinal tract, etc.) food is one of the main factors for the maintenance of adequate human homeostasis. In the last decade, the health of the population is characterized by negative trends: declining life expectancy, increases the overall public health. The majority of Russia's population identified malnutrition, due to both inadequate intake of nutrients, especially vitamins, macro-and microelements of proteins, and their irrational ratio. Very low levels of education on healthy, balanced diet. The research in nutrition in the Omsk region was conducted by experts of Rospotrebnadzor of the Omsk Region in collaboration with scientists of the Omsk Medical Academy, about serious deviations from the recommended levels of intake of essential vitamins and minerals. Now the population of Omsk region is characterized by significant imbalances in the diet, in quantitative and qualitative terms. The results show excessive consumption of cholesterol, salt and sugar with a significant deficiency in the diet of folate and pantothenic acid, choline, vitamins C, B2, fluoride, calcium, nickel, selenium, and sulfur. Distinct variations in mineral metabolism are installed in 46% of moderate in 28%, moderate in 23%, small - 3% of the population. On average, each test there were violations to 9 of 40 mineral elements. According to the results of research biomonitoring mineral content in the hair of people of different groups of the Omsk region, found that slight variations in the mineral metabolism were present in 5%, moderate - in 22.0%, moderate %, expressed - in 37, 5% of the population. Most often detected a lack of phosphorus - in 72%

54 Artykuły 54 of patients, zinc - 71%, Iodine - 68%, copper, calcium, magnesium, cobalt - almost half. The prevalence of iron deficiency was 24%. The priority of essential elements from studies classified (by frequency deficit): iodine - in 64.0% of patients, Selenium %, zinc %, copper %. Deficiency of essential and trace elements were due primarily to the lack of their consumption with food. [5] The share of disease due to poor nutrition, in the structure of morbidity Omsk region averaged from 1999 to %. Morbidity and mortality from major diseases were negatively long trend. Leading place among the causes of premature mortality, are ischemic heart disease, cerebrovascular disease, characterized by high blood pressure. [2] A human being is an integral part of nature, the chemical state of the body, so to speak, is a mirror image of the chemical composition of the natural environment (soil, air, water, flora and fauna) and connected to it countless life-supporting threads. On the other hand, declined sharply, quality, range of food consumed. In particular its plant component. All this leads to a violation of these connections. Restore their traditional way, increasing the amount and variety of food intake is not possible. Out of the situation allows the introduction of routine supply the entire population of the principle pharmacy sanation proposed notable and oldest researcher of medicinal plants in Russia, Professor Lazarev, consisting in the necessity of healthy people daily disease prevention through the use of special forms of medicinal and food plants in the form of dietary supplements and food component additives. Such an approach would greatly increase the power of the population in all food scarce and mainly on biologically active substances and significantly improve health outcomes. [6] Recently, attaches great importance to the deve- lopment and production of functional products that provide physiological, Curative and preventive effects on the human body. [1] The population of Omsk region is characterized by significant imbalances in the diet, in quantitative and qualitative terms. Among the commercially available functional food occupy a significant amount of milk-based products, which are among the most consumed by all social and age groups. In the dairy industry the functional properties of the product increase by directed correction of the fatty acid, amino acid and mineral composition, concentration micronutrients. [4] The combination of raw milk with vegetable fillings enrich the product of natural active ingredients, vitamins, organic acids, minerals, polyphenolic compounds. In addition, herbal supplements can regulate the content in milk products of vitamins, carbohydrates, minerals and dietary fiber. In addition, dairy products, they give a strong taste and smell of vegetable fillers added, as well as an attractive appearance. Adding a range of biologically active compounds derived from natural sources, including medicinal plants, is a promising direction in the production of health care products and functional purpose. At present there are a number of recipes and production schedules, which include those made for the use of various forms of medicinal plants. The most commonly used syrups and extracts from medicinal wild plants, which have a wide preventative (antibacterial, immunostimulant, anti-toxic, radioprotective and other actions on the human body). At the Department of Technology of milk and milk products KemTIPP the technology of whey drink with extract of nettle. Scientists Altai State Technical University have developed a recipe for the cottage cheese mass filled with dry fruits of sea buckthorn. At the Department of Commodity and examination of food PSUE conducted research to create pasty dairy products using phytocomponents as garlic and dill leaves. In Novokuznetsk (Kemerovo region). At

55 55 Artykuły Phytoncidic plants: calendula (marigold medicinal), limes, bear ears (bearberry), peony, chamomile, bird cherry, wild rose; Plants with vitamin properties: buckthorn, rowan Siberian, black chokeberry, sage, rose. The author of a plant composition developed as part of functional fermented milk used to supply medicinal plants growing in Western Siberia, according to their pharmacological action. In describing fermented herbal formulations are usually positioned presence of a therapeutic effect. The basis is taken from a plant extract cinquefoil as plants to strengthen the joints needed for the elderly. The composition includes an extract cinquefoil as a plant that is used to strengthen the joints, hawthorn extract, a plant stimulant of the cardiovascular system, Oregano extract as a medicinal herb for the nervous system, has a calming and sedative properties. In the fruit of hawthorn contains flavonoids (up to 3%, most of the flavonoids account for hyperinflation), organic acids (citric and tartaric), sugar (sucrose to 0.29% pentose and fructose), carotene (2-11, and even up to 30 mg %), vitamin C (25 to 375 mg%), choline, an essential oil, colorants (pigment carotene), fats, nitrogenous substances %, ash 1% minerals: potassium, calcium, manganese, magnesium, iron, tannins, and extractives. Found glycoside vitexin, hyperoside, leykotsianidiny - biozid, rutin, seskulin and purine derivatives, triterpenoid saponins (ursolic and oleanolic acid), Soro holinopodobnye substance. Hawthorn berries contain a mixture of triterpene acids (krategusovuyu, ursolic, chlorogenic, caffeic and oleanolic), flavonol glycosides, acetylcholine, phytosterols. [3] 1. The flowers contain caffeic and chlorogenic acid, hyperoside, choline, acetylcholine, an essential oil, trimethylamine, flavonol glycosides hyperoside and quercetin. The leaves have a volatile, and in the roots okonakintin (substitute for quinine). 2. The current starting hawthorn are crystalline dyes orange and red - flavonol glycosides. 3. Hawthorn are a promising source of P-vitaenterprise "Medicine, Science" started to produce the extract and syrup "Meadowsweet", which contains an extract of herbs Bergenia, meadowsweet (Filipendula) and peppermint. The department "Food production" PGTA technology of production of yogurt with additives based on natural extract from licorice root. [4] The development of plant compositions as part of the product medicinal plants is growing in Western Siberia into groups according to their pharmacological action. Plants used to strengthen the joints: linden heart- -shaped, Potentilla, outweed. Plant stimulators cardiovascular system: spring adonis (Adonis), silver birch, hawthorn, St. John's, strawberries, common marigold, cranberry pine, lily of the valley in May, Melissa officinalis (lemon mint), buckthorn, Parmele, motherwort, chamomile (chamomile ), Sorbus sibirica, black chokeberry (aronia) cottonweed is used mainly complementary and supportive therapy. Significant may be their preventive role: to prevent the weakening of the heart and vascular tone in various diseases and for primary prevention in high-risk groups. All herbs for the nervous system that have psychoactive properties can be grouped into the following groups: sedatives, sedatives Valerian officinalis, motherwort, hawthorn, mint, hops ordinary, Fireweed, cyanosis blue, ling, oregano, chicory, Melilotus officinalis, smellage, cottonweed swamp, thyme, a series of tripartite; Plants combined soothing and toning effect (a kind of intermediate group): peony, Rhaponticum carthamoides, calamus swamp, raspberry, dandelion, parsnip, marjoram; Exciting, stimulating agents: high Aralia, devil's high, Rhodiola rosea, Echinops; Plants with the prior antidepressant properties: St. John's wort, Leuzea saflovidnaya, Aralia high, devil's high;

56 Artykuły 56 mins. The maximum amount of flavonoids that are part of the P-vitamin complex, is accumulated in the green leaves of hawthorn (Crataegus 4-5% for the blood-red), they are stored in the fallen leaves. 4. Medicinal properties of hawthorn known since Dioscorides. Infusion of fruits and flowers, a liquid extract of hawthorn fruit reduces the excitability of the central nervous system, have a tonic effect on the heart muscle, increase blood circulation in the coronary vessels of the heart and brain, eliminate tachycardia and arrhythmia (normalizes heart rhythm), a little lower blood pressure, improve sleep and the general condition of patients. 5. Medicines made from hawthorn, beneficial effects on the heart, especially in older people, dilates blood vessels of the heart. Herbs are not widely used in food production due to the specific taste of "drugs." However, the successful combination of the plants - improvers of taste and smell (oregano, licorice root, lemon balm) and processing methods could be used as components in composite products. 6. To improve the organoleptic characteristics of the product available in different compositions of herbs. Pharmacological characteristics of extracts determined by the chemical composition and properties of herbs. Grass and flowers of oregano contain up to 1.2% essential, so-called "drunken" oil, which has a pleasant odor and antibacterial properties and is composed of an aromatic alcohol, phenol, thymol - the main carrier of the smell - (up to % ) and its isomer carvacrol, bisexual and geranilatsetata (up 5%). There are oregano and free alcohol (15%), sesquiterpenes (12.5%), ascorbic acid (in the leaves up to 565 mg%), and flavonoids. Of marjoram isolated polyphenolic compounds (up to 12-20%) and 5 flavonoid glycosides nature, resinous substances (10%), coumarin (1.4%) were also found in her tanning (1,9-4%) and dyes. Ascorbic acid is found in the leaves mg% in the stems - 58 mg% in the flowers mg%. Introduction phytocomponents enrich foods with micronutrients, biologically active substances that enhance the nutritive and biological value, and make the products functionality. Further research into the use of non-traditional plants as raw material for production of functional purpose can compensate for a deficiency of nutrients in the body and provide an opportunity for additional use of natural resources. 7. Omsk Oblpotrebsoyuz offered to renew one of the traditional functions of consumer cooperatives- drug procurement and technical resources in order to provide the population of medicinal plants and food processing functional ingredients for the production of special purpose. References: 1. Arsen'eva T.P. Osnovnye veshhestva dlja obogashhenija produktov pitanija / T.P. Arsen'eva, I.V. Baranova // Pishhevaja promyshlennost' S Gosudarstvennyj doklad «O sanitarno-jepidemiologicheskoj obstanovke v Omskoj oblasti v 2011 godu» (po materialam form gosudarstvennoj i vedomstvennoj statisticheskoj otchetnosti): Federal'naja sluzhba po nadzoru v sfere zashhity prav potrebitelej i blagopoluchija cheloveka. Upravlenie Federal'noj sluzhby po nadzoru v sfere zashity prav potrebitelej i blagopoluchija cheloveka po Omskoj oblasti. Kratkij informacionnyj bjulleten'. Omsk: s. 3. Zhukov N.A. Lekarstvennye rastenija Omskoj oblasti i ih primenenie v medicine / N.A. Zhukov, L.I. Brjuhanova. Omsk: Omskoe knizhnoe izdatel'stvo, s. 4. Danilova N.V. Monografija «Biotehnologija i tovarovednye priznaki molochnyh i molokosoderzhashhih produktov dlja gerodieticheskogo pitanija: sostojanie i perspektivy razvitija» / N.V. Danilova, N.B. Gavrilova// Omsk: izd-vo: Omskij institut (filial) RGTJeU, s. 5. Turchaninov D.V. Uchenye issledovali pitanie naselenija // Rospotrebnadzor v Omskoj oblasti S Tutel'jan V.D. Biologicheski aktivnye dobavki v pitanii cheloveka (ocenka kachestva i bezopasnosti, jeffektivnost', harakteristika, primenenie v profilakticheskoj i klinicheskoj medicine). / V.D. Tutel'jan, B.P. Suhanov. Tomsk, Danilova N.V. - PhD, Associate Professor The Russian University of Economics named after G. V. Plekhanov Omsk

57 57 Artykuły PLANT COMPONENTS FROM WESTERN SIBERIA USED IN THE PRODUCTION OF COSMETICS Koroljova Ju.E. This article discusses some plant materials growing in Western Siberia, which today are used in the cosmetics industry. Keywords: cosmetics, herbal extracts, tinctures, biologically active substances In the modern society, the main priority is to improve the health and quality of life of the population, especially in the light of the existence of adverse factors affecting the organism - an unbalanced diet, environment, stress, etc. The consequence of these factors are also problems cosmetic nature, namely: premature aging of the skin, hair loss, etc. Vegetable materials and is an inexhaustible source of biologically active substances, which are widely used in the cosmetic industry. Cosmetic products based on herbal ingredients are softer than synthetic. Relevant, in our view, is the analysis of plant material grown in Western Siberia, which is used in the cosmetics industry in the form of extracts, tinctures, oils (including broadcast), liqueurs, juice, etc. Western Siberia grow: Akan, aloe (juice), knotgrass, gentian bearded, Kakalia spear, calendula, Karagan maned, Kashkari, cedar (resin, pine needles, bark and cones), nettle, Rhaponticum carthamoides, burdock, juniper, peppermint, Dandelion (root), rose (petals), rhododendron Adams, rhododendron, chamomile, Potentilla, Sagan Daylami, currants (leaf), licorice, Salsola collina, thermopsis, thyme, bearberry, tyasyachelistnik, hops, Chaga, blueberries (fruit ), wild rose (petals and fruits), clove, geranium, spruce, Siberian cedar, lavender, lily of the valley forest, sea buckthorn, fir, pine, sage, etc. Table 1 provides a list of some plants classified by industry of their use in the cosmetics industry. name of plant Calamus (irny root) skin of the face and neck irritation and inflammation acne, pimples, spots wrinkles Problem Area dandruff, hair loss scalp weak growth of hair dyed hair Aloe Althaea officinalis Barberry Birch Oak bark Tutsan ordinary Calendula Viburnum Stone berry Nettle Flax Patsy Bow Cuff Coltsfoot Strawberry Peppermint Sea buckthorn Dandelion Parsley skin of hands and feet dyed hair

58 Artykuły 58 Plantain Sunflower Rhubarb camomile rowan milfoil currant dill horsetail train blueberries apple-tree Table 1 - Vegetable materials of West Siberia, used in the cosmetics industry The characteristics and consumer properties of some plants. Aloe vera (agave) Aloe arborescens Mill evergreen plant of the lily family. Natural range includes South Africa - South Africa, Mozambique, Zimbabwe, Swaziland and Malawi. Currently, the plant naturalized in many tropical and temperate regions of the globe, including in Western Siberia. In Aloe contains aloin, resinous substances, vitamins and volatile. In cosmetology found widespread use aloe juice, which helps eliminate irritation and inflammation of the skin, and is also used for acne and excessive oily skin. Bergenia crassifolia - Bergenia crassifolia (L.) Fritsch - saxifrage family. It grows on rocky slopes, rocks in the mountains of Siberia (Altai, Sayan, Kuznetsk Alatau Salair), coniferous and deciduous forests of the Kemerovo Region and the Krasnoyarsk Territory. Bergenia rhizomes and leaves are high in tannins (13-27%), belonging to the group gallotaninov. They also found a significant number of glycoside arbutin - up to 22%, also contains polyphenols, resins, volatile and vitamin C. For cosmetic purposes saxifrage used for porous skin, to treat oily seborrhea face and seborrheic dermatitis. Marigold Pharmacy - Calendula offisinalis L. - The family Asteraceae. In the above-ground parts of the plant contain bitter tannins, volatile, and in the seeds - a fatty oil and alkaloids, marigold flowers contain essential oils, carotenoids ( -and -and β-carotene, lycopene, lutein, violaxanthin, etc.), flavonoids, saponins, salicylic acid, resin, mucilage, organic acids, traces of alkaloids. In cosmetics applied to the solution of problems and porous oily skin, acne. Viburnum opulus - Viburnum opulus L. - Shrub of the family Caprifoliaceae. Fruits are carbohydrates - sucrose, fructose, glucose, mannose, galactose, xylose, rhamnose, arabinose, polysaccharides, pectin, organic acids - acetic and isovaleric (up 3%), triterpenoids - oleonolovaya and hederagenovaya acid and acetyl derivatives, ursolic acid, steroids, vitamin C (up 0.09%) and carotene, phenol carbonic acids and their derivatives, tannins (3%), catechins, flavonoids, sambutsin, higher fatty acids - myristic, palmitic, stearic, oleic, linoleic, linolenic, arachidic, behenic, lignoceric, tseratinovaya. Fruits are rich in potassium salts. In cosmetics used infusions and fruit juice cranberry as the anti-and antiseptic. Peppermint - Mentha piperita L. - A perennial herb of the family Labiatae. The plants contain essential oils (2,4-6%), tannic and resinous substances, carotene, hesperidin, ascorbic acid, chlorogenic, caffeic, and oleonolovaya ursolic acid, rutin, betaine, arginine, neutral saponins, glucose, rhamnose, phytosterol. The seeds found fatty oil (20%). The main component of the essential oil is a secondary alcohol, l-menthol (45-92%). Peppermint is widely used in the cosmetic industry. Use leaves, essential oils are pure and menthol, which is the main component of peppermint oil. Menthol is in the lotion for hygienic skin care, mint oil, toothpaste and mouthwash as an antiseptic and refreshing agent. Infusions of mint leaves can be used in skin irritation. Sea buckthorn - Hippophae rhamnoides L. - Shrub family suckers. Buckthorn fruits belong to a multivitamin. They contain pro-vitamin A (10.9 mg%) and

59 59 Artykuły vitamins (B1, B2, B3, B6, C, E, K, etc.). The fruits contain 3-6% sugars (glucose and fructose), organic acids (2.5%) - malic, tartaric, etc., tannins, yellow coloring pigment quercetin, fatty oil (9% in the pulp, 12% in the bones ). The leaves and bark of an alkaloid found gippofain (up 0.4%), ascorbic acid, and up to 10 different tannins in the bark - to 3% of a fatty oil composition than in the fruits and seeds. Sea buckthorn extract contains a large amount of natural vitamin E and C, so that the extract acts as a powerful natural antioxidant. By biochemical properties of sea buckthorn extract similar to those of the skin, this is due to its ability to penetrate deep into the structural layers of the skin to release the healing agent. Extract soothes and nourishes the skin without breaking the skin cell respiration has vitaminizing and powerful healing effect, smoothes wrinkles. Due to the presence of tannins, it is successfully used in toning and firming skin lotions and tonics. Sea buckthorn extract moisturizes and regenerates the skin, eliminating the feeling of tightness, restoring skin elasticity and softness, prevents premature aging of the skin, prevents hair loss and baldness, strengthens hair follicles. Common Dandelion - Taraxacum officinale Wigg - family Asteraceae. Milky sap of the plant contains taraksatsin and taraksatserin, 2-3% of the rubber compounds and the inflorescence and leaves of dandelion - taraksantin, flavoksantin, vitamins C, А, В2, Е, РР, choline, saponins, resins, salts of manganese, iron, calcium, phosphorus, up to 5% of the protein, which makes them nutritious foods. In the roots of the dandelion contains triterpene compounds: taraksasterol, tarakserol, pseudotaraksasterol, β-amirin, sterols, carbohydrates up to 40% inulin, fatty oil, which is composed of glycerides of palmitic, melissovoy, linoleic, oleic, cerotic acids, resin, proteins, mucus, resins, etc. In flower baskets and leaves found taraksantin, flavoksantin, lutein, triterpene alcohols arnidiol, faradiol. In cosmetics, fresh dandelion sap upotrebleyut to remove corns, warts, as a treatment for acne, freckles and age spots. Waybread - Plantago major L. - Podorozhnikovyh family. Plantain leaves contain polysaccharides, including mucus (11%), and bitter tannins, carotenoids, choline, enzymes, essential oils, vitamins C, K, pantothenic acid, and citric acid, potassium compounds and volatile. In cosmetics, extracts used plantain leaves as anti-inflammatory, antibacterial and antiseptic. Camomile - Matricaria recutita L. - The family Asteraceae. Dry flower baskets contain essential oil, apiin, apigenin, phytosterols, tannins and gums, bitterness, vitamins, etc. In cosmetics used in the formulations of children s range (soaps, creams, lotions), toothpastes, creams for the face and hands, lipstick, tanning, oil for body skin care, shampoos and conditioners. Camomile tea has a slight effect on the bright coloring hair, giving it a golden hue. The skin under the influence of decoction of chamomile is particularly soft and velvety. Chamomile extract has on the skin inflammatory, anti-allergic, soothing, analgesic, moisturizing, regenerating, soothing and wound healing effect. Siberian mountain ash - Sorbus sibica Hedl - tree of the family Rosaceae. Rowan fruits contain vitamins C, P, carotene, flavonoids, organic acids, sugars, tannins, trace elements - Fe, Mg, Cu, Al. In the cosmetic industry fruits of mountain ash is used as a means to prevent premature aging of the skin, as well as a moisturizer. Thus, it can be noted that in the West Siberian region a lot of plants grow which can be materials, which can be used in the cosmetics industry. The use of plants from Siberian region in the production of natural supplements will greatly expand the raw material base to the cosmetic industry in Russia and partly refuse to import synthetic raw materials.

60 Artykuły 60 References: 1. Atlas lekarstvennyh rastenij SSSR / pod red. N.V. Cicina. M.: Gos. izd-vo med. lit., s. 2. Vereshhagin, V.I. Poleznye rastenija Zapadnoj Sibiri/ V.I. Vereshhagin, K.Ja. Sobolevskaja, A.I. Jakubova. M., L., s. 3. Georgievskij, V.P. Biologicheski aktivnye veshhestva lekarstvennyh rastenij / V.P. Georgievskij, N.F. Komissarenko, S.E. Dmitruk. Novosibirsk, s. 4. Jakubova, A.I. Kosmetika i flora. Rastenija v lechebnoj kosmetike / A.I. Jakubova, M.E. Grebenjuk, G.E. Galinovskaja. K.: Kemerovskoe knizhnoe izdatel stvo, s. Koroljova Ju.E. - senior lecturer,omsk Institute(Branch) of the Russian University of Economics Named After G. V. Plekhanov Omsk. STATE ENVIRONMENTAL AND FOOD SECURITY IN THE FIELD OF PUBLIC OMSK (RADIATION RESEARCH AND MEASUREMENT IN A LONG PERIOD) Shulkin L.L. The article deals with radiation-hygienic conditions in the Omsk region and its impact on environmental and food security in the region. Keywords: radiation pollution, ionizing radiation, gamma-background area, radioactive substances. One of the types of physical pollution is ionizing radiation. The human body is constantly exposed to natural ionizing radiation, which is emitted by cosmic radiation and naturally occurring radioactive elements present in air, soil and tissues of the organism. Levels of natural radiation from all sources, on average, 100 mrem in a year. In modern conditions, one is confronted with the excess of the average, which is the radiation contamination. The largest contribution to the radiation dose of the population of the Omsk region (according to the radiation-hygienic certification from 2005 to 2010.) have made natural sources of ionizing radiation (from 87.14% to 90.59%) and medical exposure (from 9.28% to 12.72%). The share of other sources comprises from 0.1% to 0.17%. (Table 1) Table 1 - Structure of the collective doses to the population of Omsk region from Contribution to the collective dose 2005г. % 2006г. % 2007г. % 2008г. % 2009г. % 2010г. % Man-made sources of ionizing radiation (including global fallout and emergencies) Natural sources of ionizing radiation medical exposure Indicators gamma background in the Omsk region have remained stable over the last several years (table

61 61 Artykuły 2) Table 2 - Dynamics of gamma background in the Omsk region in (The gamma-background in msv / h) Year Maximum Minimum Mean According to reports of laboratory and instrumental studies the greatest contribution to the population dose from natural sources of ionizing radiation make isotopes of radon and its progeny (up 47.5%), in the air of residential and public buildings. (Table 3) Table 3 - The dynamics of research equivalent equilibrium volume activity of radon in dwellings for Year Only To 100 Bq / m Bq / m Considerable importance to the environmental safety of the population living in houses, except radon is ionizing radiation from building materials locally made and imported from other areas, and imported products. The studies were conducted as part of the sanitary - epidemiological examination of production and production control (table 4) Table 4 - Dynamics Research building materials for (number of samples for the maintenance ERN) Year Local production Imported from Imported other territory Specific effective activity of radioactive substances tested building materials: minimum - 11 Bq / kg, the maximum Bq / kg Medium - 94 Bq / kg. In the Omsk region actively conducted instrumental measurements of environmental objects such as water, food contamination which can directly affect the food security of the population. The annual volume of this

62 Artykuły 62 research is to obtain the necessary level of the objective results of drinking water (table 5), food products (table 6) Table 5 - Dynamics of drinking water studies and results for Year Number of samples of drinking Of those with excess water to the specific gross alpha and beta activity Table 6 - The dynamics investigation of samples of raw materials and food products in Year All samples food Meat, meat products Milk, milk products % Unsatisfactory. sample As part of certification testing, raw materials and food products were examined for the presence of radioactive substances (strontium-90, cesium-137). Amount of research has decreased compared to 2009, due to the entry to the July 1, 2010 by the Customs Union Agreement on sanitary measures and the introduction of changes to the rules for the movement of goods within the framework of this Agreement. All the studied samples of raw materials and food products such as locally produced and imported into the region, meeting the requirements of hygienic standards. CONCLUSIONS 1. Reportedly, radiation research and measurement: - Maintenance of natural and artificial radionuclides in the atmosphere does not exceed the background level; - The average level of gamma background in Omsk and Omsk region on the ground was 0.11 msv / h - Indicators of radiation safety of raw materials and food products,construction materials, drinking water does not exceed the standardized values and meet the hygiene requirements;

63 63 Artykuły 2. Radiation-hygienic environment of the main indicators of radiation protection of the environment remains stable and assessed as satisfactory. References: 1. Gosudarstvennyj doklad Upravlenija Rospotrebnadzora po Omskoj oblasti 2011god [Jelektronnyj resurs]. Rezhim dostupa. - URL: 2.Garin V.M. Jekologija dlja tehnicheskih VUZov. Rostov na-donu: Feniks, S.384 Shulkin L.L. - Candidate of Sc. (Med), Associate Professor Omsk Institute (branch)russian Economic University named after G.V. Plekhanov Omsk THE USE OF WILD BERRY RESOURCES OF OMSK REGION IN THE PRODUCTION FOODSTUFFS Tabatorovich A.N. Hudjakova O.D. The article represents a classification and gives a brief description of wild berries growing in the Omsk region. The data is presented on the chemical composition of cranberry and cranberry puree made from local raw materials. The authors analyzed basic direction of the use of wild berries and semifinished products in food production. Keywords: wild berries; processing products; cranberry; cranberry puree; manganese; polyphenolic substances; ascorbic acid; anthocyanes; authenticity. According to the Art. 34 of the Forest Code of the Russian Federation, the food forest resources include wild fruit, berries, nuts, mushrooms, seeds, birch sap and similar forest resources. [1] In the Omsk region, which has expressed latitudinal zoning largest stock of wild berries are concentrated in Tara, Ust-Ishim, Tevrizsky, Sedelnikovsky, Znamensky, Bolsheukovsky areas, and in the north and Muromtsevsky Kolosovsky areas. Wild berries are natural renewable bioresources, their careful and judicious use for food and medical purposes contributes greatly to the quality of life. Wild berries in the botanical relation are as follows: These berries, consisting of a thin skin (ekzokarpiya) and juicy pulp or husk (mesocarp), within which the seeds (without cameras). This group includes members of the genus Vaccinium, belonging to the family cranberry (international taxonomy-heather): cranberries, cranberry, blueberry, bilberry, and the species of the genus Ribes.L (currant) and Lonicera L. (Honeysuckle), relating to the Rosaceae. Stands apart sea buckthorn, which grows in the wild in the south of Western Siberia and the Baikal region. For the Far East industrial importance of berries Chinese magnolia vine, Actinidia kolomikta and sharp-toothed being morphology vines; Complex berries, consisting of small teams drupelets firmly fused with the receptacle and can be easily separated from it. The greatest value in procurement in Russia are fruits of the genus Rubus L, belonging to

64 Artykuły 64 the family Rosaceae (rose): raspberries, blackberries, cloudberries, stone bramble. False berries, representing overgrown receptacle on the surface of which are small seeds ( nuts ). False wild berries Russia are species of the genus strawberry (Fragaria L.), also belonging to the Rosaceae - strawberries forest, field (polunitsa), East and mace. The new national standard GOST R for strawberries sold at retail, uses the term berry. Resource stocks of wild berries Omsk region are smaller than, for example, in Novosibirsk, Tomsk and Tyumen regions. However, the official reference data, the annual potential of harvesting in the Omsk region are: for cranberries - 42 tons for cranberries - 13 tons for blueberries - 4 tons of black currant (Siberian grouse) tons [2]. During the Soviet logging, processing and sale of wild berries and fruits are engaged exclusively in organizing consumer cooperatives and partially - logging enterprises. Currently these activities occupy most of the self-employed, connecting local people for whom work on the collection and processing of fruit is a significant (and sometimes only) source of income. index Mass fraction of sugar,%: general reducers saccharose characteristic indicators cranberries 5,2-5,6 no data 0-0,3 Mass fraction of pectin,% 0,6 0,8 Mass fraction of fiber,% 2,0 cranberry sauce 5,2 ± 0,1 4,7 ± 0,1 0,5 ± 0,1 0,62 ± 0,02 1,12 ± 0,01 Macronutrient content, mg/100 g: potassium sodium calcium magnesium phosphorus The content of trace elements, mg/100 g: iron manganese cobalt 68,5 119,0 9,5 13, ,2 4,1 15,0 11,0 31,4 0,4 2,8 0,56 2,52 0, ,3 ± 11,0 10,2 ± 1,6 14,6 ± 2,0 4,5 ± 1,1 not Determined 0,58 ± 0,17 2,21 ± 0,60 0,015 ± 0,002 On wild berries and their products has recently been an increased demand due, above all, their natural, increased physiological value, environmentally friendly. Wild berries, after appropriate processing and preservation technology can be used for direct human consumption, and is a prescription ingredients in the production of many food products. Given that the largest share in the structure of the pieces of wild berries Omsk region is cranberries, consider it appropriate to give some details of reference literature and our own research on the chemical composition and nutritional value of both fresh and processed fruits, and indicate the direction of the use of wild berries and products processing in the food. Carbohydrate and mineral composition of the cranberry is presented in Table 1. Table 1 Carbohydrate and mineral composition of cranberry [4] and the cranberry sauce [3] * Note. Values are presented as X ± Δh (n = 4) at P = 0,95. For cranberry sauce the berries were collected in Tara, Omsk region. From the data in Table 1one should pay attention to the extremely low concentration of sucrose in the cranberries and cranberry sauce. As part of the reducing sugars fructose cranberry sauce prevails in this regard is the use of actual production of puree in

65 65 Artykuły The data in Table 2 shows that cranberries can accumulate ascorbic acid, although in small quantities. To meet the daily requirement of the vitamin (90 mg for adults) should eat an average of g per day of cranberry. When processing a puree on average lost 50% of vitamin C, and with longer termizatsii (manufacture jam, candy shells, etc.) it is completely destroyed. In this regard, the production of juices, syrups, fruit drinks and nectars on cranberry expedient further enrichment of the above products with synthetic vitamin C (L-ascorbic acid). Effective accumulation and preservation of ascorbic acid (both natural and synthetic) contribute polyphenolic substances with P-vitamin activity: catechins, anthocyanins, leucoanthocyans, flavonols and chlorogenic acid. These compounds have a marked hypotensive and kapillyaroukreplyayuschim action. In the formation of the color cranberry and products based on its leading role of anthocyanins, which marked the highest concentration in the skins of grapes. As shown in Table 2, the content of anthocyanins in berries pureed (puree) is on average 5-6 times less than in the whole cranberries (peel + pulp). It is noted that the composition of anthocyanins is individual enough for certain types of wild berries and fruits. Change in the amount and structure of anthocyanins leads to the weakening and loss of natural color. In most cases, this is accompanied by deterioration of the flavor, so the quantitative and qualitative composition of anthocyanins in the future may be one of the reliable criteria for the identification, allowing to establish the quality of processed products of wild [4]. Currently, the naturalness of juices, fruit drinks, nectars, and cordials and liqueurs from fruits containing anthocyanins, determined rapid method based on the change in color of anthocyanins in the transition from acidic to alkaline. Presence in cranberries natural preservative bendiabetic jelly products. Cranberries and other berries of cranberry family are one of the major sources of intake of selenium manganese. The research confirmed the findings of the high manganese content in cranberries and its products. [4] In humans, manganese is involved in the formation of bones, blood, affects the metabolism of insulin and stimulates growth, is a cofactor in several enzyme systems. Very important is the presence of manganese in the diet of people with iron deficiency. Anemia leads to increased absorption of both iron and manganese. Manganese digestibility averaged 50%. Thus, g of cranberries and cranberry sauce may well meet the daily requirement for manganese, the recommended levels of consumption which is 2.0 mg per day. [6] The ascorbic acid and polyphenolic compounds in cranberries and cranberry sauce is presented in Table 2. Table 2 - The content of ascorbic acid and polyphenolic compounds in cranberries nature [4] and the cranberry sauce [3] index The ascorbic acid (vitamin C), mg/100 g The content of catechins, mg/100 g Anthocyanin content in terms of cyanidin- 3-glucoside, mg/100 g characteristic indicators cranberries cranberry sauce 24,0 32,0 12,38 ± 2,10 83,0 198,0 600,0 890,0 * Note. Values are presented as ± Δh (n = 4) not determined 135,3 ± 4,2

66 Artykuły 66 zoic acid and glycoside vaktsinina specific to cranberry and cranberry, is a compound of glucose with benzoic acid and is bactericidal, promotes good persistence berries. Main directions of wild berries and their products are shown in Fig. From Figure 1, it follows that the most important by-products of wild berries are in confectionery, beverages and liquor. Therefore, these data indicate the need for greater use of wild berries of the Omsk region in various food production and catering. This direction is quite promising in terms of improving recovery of the population of the region as well as the use of natural berry ingredients enhances the physiological value of products and recipes can be excluded from artificial colors (and sometimes flavorings), unsafe toxicologically. Major role in the procurement and processing of wild berries to play small businesses located near their places of mass gathering. Research should be aimed at improving methods of identifying the authenticity and for determination of berry-products in food composition. References: 1. Federal nyj zakon 200-FZ ot (v red. ot ): lesnoj kodeks Rossijskoj Federacii// Rossijskaja gazeta nojabrja. 2. Ukaz Gubernatora Omskoj oblasti ot «Ob utverzhdenii Lesnogo plana Omskoj oblasti»// Omskaja pravda marta. Дикорастущие ягоды Сушеные Свежие Замороженные (ГОСТ 29187) Лекарственное сырье Производство БАД Использование в общественном питании Продукты переработки для непосредственного употребления Полуфабрикаты для использования в приготовлении продуктов питания Приготовление соусов, заливок, десертов, пудингов и т.д. Декорирование кондитерских изделий ягоды, протертые с сахаром (ГОСТ 22371) варенье (ГОСТ Р 53118) джем (ГОСТ Р 52817) повидло (ГОСТ Р 51934) соки прямого отжима (ГОСТ Р 52184) соки восстановленные (ГОСТ Р 52186) нектары (ГОСТ Р 52187) морсы (ТУ) клюква в сахарной пудре (ТУ) Пюре Припасы Подварки Спиртованные соки (морсы) Figure 1 - The main uses of wild berries and their products Мармелад(ГОСТ 6442) Пастильные изделия (ГОСТ 6441) Йогурты (ТУ) Кефир фруктовый (ТУ) Фруктовые десерты (ГОСТ Р 53967) Конфеты с желейно-фруктовым корпусом (ГОСТ 4570) Карамель с желейно-фруктовой начинкой (ГОСТ 6477) Ликероводочные изделия (ГОСТ Р 52192)

67 67 Artykuły 3. Tabatorovich, A.N. Razrabotka i tovarovednaja ocenka marmeladno-pastil nyh izdelij, obogashhennyh mikronutrientami [Tekst]: dis. kand. tehn. nauk: : zashhishhena / Tabatorovich Aleksandr Nikolaevich. Novosibirsk, s. 4. Capalova, I.Je. Jekspertiza dikorastushhih plodov, jagod i travjanistyh rastenij [Tekst]: ucheb. sprav. posobie / I.Je.Capalova, M.D. Gubina, V.M. Poznjakovskij. 2-e izd., ispr. i dop. Novosibirsk: Sib.univ. izd-vo, s. 5. Cherkasov, A.F. Kljukva [Tekst] / A.F.Cherkasov, V.F.Butkus, A.B.Gorbunov. M.: Lesnaja promyshlennost, s. 6. MR Metodicheskie rekomendacii. Normy fiziologicheskih potrebnostej v jenergii i pishhevyh veshhestvah dlja razlichnyh grupp naselenija Rossijskoj Federacii. M.: Federal nyj centr gigieny i jepidemiologii Rospotrebnadzora, s. Tabatorovich A.N. - Candidate of technical Sc.Omsk Institute (branch) Russian University of Economics named after G. V. PlekhanovOmsk Hudjakova O.D. - Candidate of technical Sc., Associate Professor Omsk Institute (branch)russian University of Economics named after G. V. Plekhanov Omsk FOOD FOR HEALTHY LIFESTYLE Hudyakov M.S. The article discusses the need for a comprehensive study of the quality, safety, and consumer properties of sports nutrition, with links to conflicting opinions about its impact on human health, as well as the presence on the market of a large number of species and varieties of food in the absence of reliable information. Keywords: sports nutrition, healthy lifestyle, a comprehensive study supplements. Currently, the fashion for healthy living has become an integral part of respectability and solvency of the modern man. Beautiful and tanned body - a sign of increased attention to the health of man, and hence high physical activity and proper selection of sports nutrition supplements should be accessible to everyone. The fitness club and large supermarkets sold a huge number of species and varieties of various sports nutrition. The number of people who are interested in these products is growing, and the production of sports nutrition has become now a very lucrative business, so the research topic is quite relevant. Sports nutrition - are drugs and food concentrates designed for people who are actively involved in sports, and are intended to improve athletic performance: increase strength and stamina, increase muscle mass, etc. Nutrition is made on the basis of scientific research in various fields, such as such as physiology and nutrition. However, with respect to the use of sports nutrition are completely opposite point of view: some say its benefits and security, others argue about the negative effect on the organs and body functions. Therefore require a comprehensive study of the composition, quality, consumer properties sold in the Russian consumer market, types of sports nutrition. Very often, young athletes are afraid of the word or confuse sports nutrition with pharmacological agents that are used by professional athletes. In fact, sports nutrition has nothing to do with doping. Sports supplements, in fact, are "concentrated food", which consists of the same components as the plain, homemade food. The meaning of "of concentration" is that regular food can be assimilated by the body about 4 hours, and sports supplements - much faster and more completely with minimal digestion. Energy value of sports nutrition is so high that, for example, the same number of calories you can get from a portion of pasta with meat or drinking just one glass of protein- -carbohydrate cocktails or gainer. Sports nutrition is not accidentally called additives, as it is added to the basic diet of ordinary food, and eat only fully sports nutrition is not the right solution. Sports nutrition is divided into several main gro-

68 Artykuły 68 ups: amino acids, fat burners, creatine, testosterone into the mitochondria of cells, where they undergo boosters, proteins and protein - carbohydrate mixtures and other products. Creatine - an indispensable natural natural sub- oxidation. [1] Protein - powder concentrate rich in high quality stance (methyl guanidine-acetic acid), which is contained in the muscles of humans and animals and is protein. Protein is needed to maintain muscle growth athlete, and for correction of the diet of modern man. required for energy metabolism, muscle movement, Protein is the most abundant element in of sports and the human condition, helps to increase strength, nutrition. This protein of vegetable or animal origin. muscle gain. Most preferred is a fast utilizable whole milk protein. Testosterone boosters - are additives that are used It is absorbed in 3-4 hours. As a source of protein is to stimulate muscle growth, increase strength, muscle mass recruitment. Drugs that increase the natural most commonly used whey protein concentrate. A diet high in protein helps level of testosterone - the zinc- to maintain the health of the kidneys, reduces the chance of high blood pressure. Damage brings "ballast" cholesterol and saturated fats, which are often consumed as a source of protein. They found in fatty meats, egg yolks, fatty dairy products. -magnesium complex (ZMA), an Admission sports nutrition helps to extract of wild yam (Dioscorea), provide the body with all the necessary extract evrikomy longifolia extract nutrients to overcome the stress caused Rhaponticum carthamoides (Ecdysten). by heavy exercise, bodybuilding, weightlifting or fitness. Means to strengthen the joints and ligaments - include the substance that speed up the regenera- Amino acids - the building blocks that make up tion of cartilage (glucosamine, chondroitin, collagen, protein structures, muscle fibers, have anti-catabolic MSM, etc.), they are necessary, as in the process of effect, among them the most famous set of BCAA, intense stress is fraying, loss of elasticity and loss of which consists of three branched chain amino acids - connective tissue. With age, these problems are only valine, leucine and isoleucine, which have an anti-catabolic effect, feed the muscle, so they paid particular Used in the manufacture of sports nutrition la- magnified. attention to the sport. Amino acids produce mostly test technology to rule out all the substances that are from whey (the liquid that remains after the cottage harmful to health, the so-called substance, "ballast". cheese), eggs, animal protein (collagen), and various All use natural products such as fruits, vegetables, crop plants. Regardless of the raw materials for their meat, milk derivatives, lies in instant juice, powders properties of amino acids are the same. Different sources of amino acids just require the manufacturer of as sports nutrition. Manufacturers are buying only and capsules. They make a range of products, known different generation technologies. high quality raw materials for the production of Weight loss - their main purpose - to burn fat, sports nutrition products. These products are neither work on the relief of muscle. The most popular and medicines nor doping. Their use is legally permitted, widely used tool that enhances fat burning, is a carnitine. Carnitine - is a fat burner that has a calming useful, and with intensive physical even in the big sports. Moreover, their use is in itself effect on the nervous system and is considered a safe Exercise combined with a sports nutrition helps substance. At its core is a vitamin-like substance carnitine, which a man gets out of the food of animal ori- mass and lose fat. Admission sports nutrition helps to get slim body and attractive figure, gain muscle gin. Carnitine reduces the content of fatty acids in the to provide the body with all the necessary nutrients to blood by increasing the intensity of their penetration overcome the stress caused by heavy exercise, body-

69 69 Artykuły building, weightlifting or fitness. And also allows you to quickly recover after a grueling workout. It should be noted that the market for sports nutrition today is rapidly developing. Range of sports nutrition products of a few thousand items, mainly due to foreign manufacturers, and is growing by the day. For consumers need more information in a more accessible form, in order to find exactly what you need to a person. It is therefore necessary to identify the requirements of consumers to quality and safety of sports nutrition, assess existing properties of certain types of food as well as to develop new products with desired properties, ensuring the achievement of athletes and fans of exercise. References: 1.Sportivnoe power [electronic resource]. - URL: Hudyakov M.S. - graduate Omsk Institute (branch) Russian University of Economics named after G. V. Plekhanov Omsk GREEN ECONOMICS AND TRADE Smagina O.N. Trade, being budget-building sector plays an important role in the development of economy and society in general, and is directly relaated to the "green economics." It is important to understand the changed world situation: the age of domination of gas and oil sellers is over, today the position of buyer is leading. It is the buyer who dictates the retailers what he is going to buy and it is he who makes his choice in favor of environmentally friendly products. Despite the obvious need for a transition to a "green economics" as an economic model which will increase the people s well-being preserving the planet's resources and not exposing future generations to significant environmental risks, this transition is associated with many problems. The research identified a number of measures related to trade and competitiveness, which can be used to transfer to the "green economy. Keywords: The concept of "green economics", "green" consumers, "green" products, prospects, benefits and risks of the "green economy." The concept of "green economics" and "green growth" is gaining popularity and causes heated debate. Recently, the most important international forums (including the UN, the "Big Eight", BRICS, APEC, OECD), the world's social, political and scientific circles have been actively promoting the concept of "green" or "ecological" economy. Every developed country including Russia should develop the concept of the so-called "green" economy suggesting that the natural capital is the foundation of economic development. Though there is still no accurate official definition of the term. The term "green economy" appeared about 20 years ago, but neither the government nor the science in Russia did not pay due attention to this subject. In the end, the experience of Western countries on the development of environmental technologies is much richer than the Russian one. The term "green economy" is not a far-fetched notion or a fashionable topic, but actually reflects the trend of world economic development. "Green Economy" is not just a new direction in economic science, but rather a new consciousness that permeates all areas of society - economic, social, and political. The term "green" economy can be defined and interpreted in different ways and in different contexts: «green" economy is an economy that improves the welfare of the people and ensures social justice and thus significantly reduces the risks to the envi-

70 Artykuły 70 ronment and its depletion (UNEP); «green growth" is a political focus which is based on environmentally sustainable economic progress to foster low-carbon and open to all social groups development (Economic and Social Commission of the United Nations Office for Asia and the Pacific (ESCAP); The term green economy is not a far- -fetched notion or a fashionable topic, but actually reflects the trend of world economic development. «green growth" indicates a means of stimulating economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which we depend for our well-being. Therefore, the "green" growth should be a catalyst for investment and innovation, which can be the basis for sustainable growth and will lead to new economic opportunities (OECD); «green economy" is a system of economic activities related to the production, distribution and consumption of goods and services, which will lead to the well-being of the population without subjecting it to the ecological risks; «green economy" is the sectors that create and enhance the natural capital of the earth or reduce environmental hazards and risks (UNEP). "If traditional economy combines labor, technology and resources to produce end-use goods and waste, the" green "economy should recover waste back into the production cycle causing minimal damage to nature" (Pavan Suhdev, Deutche Bank). Analysis of international experience led to the conclusion that the green economy should be, primarily, not the business matter of concern, but the state. Only the state can provide an impetus to its development and encourage further development of high technology in this area. Today, the "green" segment of the world economy is rather insignificant - its share is less than 2%. In Russia, it makes fractions of percent [2]. Market of cleantech («green" goods and services) is one of the fastest growing in the world. In 2010 annual sales made about 1.4 trillion U.S. dollars. According to expert forecasts (Cleantech Group) in the next 20 years products and technologies related to the environment and energy will make up to 40% of world production and in 2020 world market of "green" products will increase more than two times - to 3.0 trillion U.S. dollars. The Russian market for environmental products and services according to Ministry of Economic Development of Russia estimates is from 0.6 to 2 trillion rubles, or 3-4 % of GDP in the medium term ( trillion U.S. dollars or % of the world total) [1]. According to analysts, by % annual growth of the "green economy" is expected and in this context a significant increase (4-fold) of employment in this sector. The concept of "green» economy has been actively promoted in business environment. Financial funds, venture capitalists, governments of advanced countries, businesspeople and consumers are already building the green economy. Investing in energy-efficient technologies and natural infrastructure is already yielding an adequate return. The consumers behavior is also changing, more stringent environmental regulations are introduced, and the investments also switch to more sustainable business models. The "green" economy is based on clean or "green" technologies ("cleantech" or greentech), such new technologies or business models that offer investors and buyers competitive revenue while ensuring solutions to global problems. Clean technologies work with the cause of environmental problems using innovative approaches, radically changing the products, technology and con-

71 71 Artykuły sumer behavior. Clean technologies are stimulated by consumer preferences and therefore are successful in the market and have good financial results. Clean technology market is represented by a wide range of goods, services and processes that provide superior performance at lower costs, while significantly reducing or eliminating the negative impact on the environment, more efficient and responsible use of natural resources. The ability to take this immediate future (including "green" laws and consumer preferences for sustainable products, services and business models) will be critical to business competitiveness. Analysing the development of "green" market in Russia, we can identify the main results of 2012: - Strengthening the international prestige of the Russian label "Leaf of Life" as a result of the successful accreditation of the International Programme for mutual recognition of eco-labels GENICES; - Increased number of product items marked by the independent expertise with eco-label "Leaf of Life" on the Russian "green" market in 2012 to 109 positions; - Enhanced interest of foreign producers who intend to enter the Russian market with eco- -labeled products (e.g., Tarkett (Serbia), floor coverings); - Certification and eco-labeling with "Leaf of Life" of the first eco hotel - Corinthia Hotel - in St. Petersburg; - The development in 2012 of three new standards for determining environmental safety of products. Now, in a methodical register of "Leaf of life" there are 14 standards that are Russia's "know-how" in the field of environmental assessment of products based on life cycle analysis. In Russia the "green" economy is just beginning to emerge. The experience of eco-labeling "Leaf of Life" shows that business is getting increasingly inte- rested in technologies that contribute to sustainable development. The state also deals with environmental challenges - on April 30, 2012 "Principles of State Policy in the field of environmental development of the Russian Federation for the period up to 2030" were approved. The development of international environmental labeling in Russia will also contribute to the "green" economy. Indeed, eco-labeling is the easiest way for the manufacturer to confirm the product s or service s compliance with environmental criteria. The concept of "green economy" should be viewed in relation with the broader concept of sustainable development. Including, above all, the economic, ecological and innovative components "green" economy is inextricably linked to: the use of effective combinations of policy instruments; An effective legislation in the fields of environmental protection, energy conservation and energy efficiency, the introduction of renewable and alternative energy, waste management, etc. Clean technologies are stimulated by consumer preferences and therefore are successful in the market and have good financial results. ted water resources management, etc.; the need to increase investment in "green" infrastructure, in such sectors as energy, waste management, agriculture, and others; transportation, Addressing climate change, ozone layer protection, integra- the introduction of aspects of sustainable production and consumption; supporting research and innovation; the development and dissemination of environmentally friendly technologies, technology transfer, capacity building and attracting additional financial resources; Introduction of measures to strengthen the technological capacity of the national economy, allowing for its operation on the environmental "green" principles; education and training as key elements in the

72 Artykuły 72 programs participating in GEN has developed totalprocess of human development for the "greening" of the economy; providing relevant information to support the choice exercised by consumers (for example, the successful operation of the certification and labeling depends on the provision of accurate information about the products); To change to the "green" economy the following conditions should be considered: pricing consistent with the principles of sustainable development, including the abandonment of inefficient subsidies, natural resource assessment in monetary terms and the introduction of taxes that harm the environment; public procurement policies that encourage the production of environmentally friendly products and the use of production techniques consistent with the principles of sustainable development; reforming of "ecological" tax by shifting the emphasis from tax on labor to taxes on pollution; increased public investment in infrastructure relevant to the principles of sustainable development (including public transport, renewable energy, energy-efficient facilities) and "natural capital"; Target state support for research and development related to the creation of clean technologies; social policies to ensure consistency between the goals in the social sphere and existing (and potential) economic strategies, etc. In addition, there are some measures related to trade and competitiveness which can be used to move to the "green economy". An important priority in 2013 will be active educational work among consumers and producers in the field of eco-labeling, which includes explaining the benefits of "green products". Special attention will be paid to the participation in the development of public policy of "green" procurement. No less important focus will be on the development of new tools to assess the envi- ronmental aspects of the product life cycle. Business has already demonstrated its interested here and co- -operation with partners from Europe is under way. In this regard, the following tasks will be the most urgent in the near future: The primary objective is the development of the International Programme of mutual trust and recognition GENICES. Participation in GENICES can deepen partnerships and develop the process of promoting environmentally certified and labeled products on the world market. In 2011 the Russian program of eco-labeling "Leaf of Life" was certified under the International Programme of mutual trust and recognition GENICES. Certification under GENICES provides for mutual recognition of assessment results among programs participating in GENICES. It enables Russian manufacturers of products and services with eco-label "Leaf of Life" to receive eco-labeling of other international programmes under a simplified scheme to promote their products. Russia joined the GEN in 2007 and is represented by the environmental labeling program Leaf of Life Russia joined the GEN in 2007 and is represented by the environmental labeling program "Leaf of Life" which was founded in 2001and is being introduced on the Russian market by NP "Environmental Union". World Association of ecolabels (Global Ecolabelling Network, GEN) was founded in It is an ecolabelling in the world. independent international organization bringing together 27 programs of environmental labeling of type I (ISO 14024) from more than 40 countries worldwide. Global Ecolabelling Network is an associate member of ISO. The next task is marked enhancement of the role of I type Type I ecolabelling is an effective and innovative tool for the development of "green" economy. Today there is an increase in consumer trust to the eco-labeling and the extent of its recognition. By 2012 the

73 73 Artykuły ly 1,400 environmental standards which is about 200 categories of products and services. By this standard more than products are certified and produced worldwide. But this is not enough to create "green" economy. Ideally, the amount of "green" production and consumption of "green" products should be raised to the whole market volume. The third task is to strengthen the role of "green" procurement in the formation of the "green economy". It is expressed through the environmental requirements imposed by the state to green products that meet the criteria of Type I ecolabelling (energy efficiency, use of recycled resources, etc.). In Europe there is the growth of 'green' procurement, their share from 2011 to 2012 increased from 29% to 55% over the same period from 2009 to The unification of the principles and approaches defined by the international standards ISO and the development of EU law allow the use of voluntary environmental standards to support "green" business at the state level through the mechanism of "green" procurement. The EU Member States through the process of public procurement can support producers with improved environmental performance. The greatest role in the "green" procurement is played by local authorities: 67% of their procurement programs contain a "green" component. Among the central EU governments the share of the 'green' procurement is 60%. To compare - non-governmental institutions apply ecological criteria in 49% of purchases. Among the countries with the highest share of "green" contracts Finland is leading - 80% of the contracts in the country are in line with the criteria of "green procurement". It is followed by the Netherlands, Latvia, Hungary, Lithuania, where the share of "green" contracts ranges from 60% to 80%. Further there are Italy, Austria, Belgium and Romania with the share of "green" contracts from 40% to 60%. In 20% -40% of cases such contracts are made in Slovenia, Denmark, Sweden, Germany, Spain and the Czech Republic. This suggests that an understanding of the importance of the "green" procurement and the desire to match the put forward environmental criteria are increasing [2]. The purpose of any given policy mix should be in bringing economic and social benefits associated with the transition to a "green" economy to the maximum which allows for effective environmental protection and social justice. The transition to a "green" economy is largely connected with politics and investments that can unlock the hard link between economic growth and the current heavy use of materials and energy consumption. The transition to a "green economy" will inevitably lead to changes in the structure of trade. First of all, this restructuring will bring the potential economic benefits to developing countries, opening up new opportunities. Trade liberalization can lead to an increase in trade flows of goods and services of nature protection purpose, which in turn will speed up the replacement of old technology. Lowering tariff and non-tariff barriers to goods and equipment for environmental protection is necessary for the transition to a "green economy." However, there is speculation that some developed countries may attempt to classify goods and services as "environmental" and contribute to their promotion to the markets of other countries, even if they are not such. In addition, as part of the "green economy" some countries will lose markets or will face deterioration in the terms of trade. This applies, above all, to a fairly large number of developing countries, especially in Africa, Latin America and the Middle East, which are heavily dependent on the export of commodities. These countries need active policy of diversification of production and trade. In a growing number of free trade agreements there arise additional problems. Thus, the use of dispute resolution mechanisms in the agreements violates the principle of justice and equality. In addition, the WTO Agreement on Trade-Related Investment Measures (TRIMS), and most investment agreements prohibit

74 Artykuły 74 requirements for investment activities, although the requirements could contribute to "greening" of the economy. In this regard, in the field of investment as in the case of subsidies there should be a new international agreement that will determine the rules governing investments in terms of "green economy" [6]. Thus, the study of the topic suggests that the discussion of the concept of "green economy» is now central to the political debate. This issue is discussed at many important international forums (the UN, BRICS, APEC, OECD), as well as in Russia, but the prospects, benefits and risks of the "green economy" and the development of trade in these conditions are perceived ambiguously and require more research and argumentation. References: 1. Sammit Vsemirnoj Associacii Jekomarkirovok.27 noja 2012 [Jelektronnyj resurs]. Rezhim dostupa. URL: 2. Zelenye" potrebiteli LOHAS rynok zelenye potrebiteli jekotovary i uslugi [Jelektronnyj resurs]. Rezhim dostupa. URL: lohas- -market; 3. «Zelenaja jekonomika». JuNEP, 2010 [Jelektronnyj resurs]. Rezhim dostupa. URL: unep.org/gc/gcss-x/download.asp?id=1301; 4. «Global'nyj zelenyj novyj kurs», JuNEP, [Jelektronnyj resurs]. Rezhim dostupa. URL: /portals/30/docs/ GGND-policy-brief_Russian.pdf 5. Rynok cleantech («zelenye» tovary i uslugi) odin iz samyh.. [Jelektronnyj resurs]. Rezhim dostupa. URL: regreenlab.ru/ru/cleantech-mark «Zelenaja jekonomika»: perspektivy, vygody i riski s tochki zrenija ustojchivogo razvitija [Jelektronnyj resurs]. Rezhim dostupa. URL: news/bridgesrussian/107659/ Smagina O.N. - Senior Lecturer Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V. Omsk. SOME PROBLEMS OF IFRS APPLICATIION IN THE AGRICULTURAL SECTOR OF ECONOMICS Nagibneva Y.O. The article examines the procedure of accounting and reporting information on the biological assets under IAS 41 «Agriculture». At the same time special attention is paid to the concept of «fair value» of biological assets and variants of its definition. Keywords: agriculture, IFRS, valuation, the fair value, biological assets. The development of market relations and the economy in agriculture necessitates an efficient system of agricultural enterprises management. The main information base for management of agricultural organizations is accounting. As is known, it should provide for the information needs of internal management of organizations and also for external users of financial statements in making economic decisions [2]. International Financial Reporting Standards (IFRS) were officially put into operation on the territory of the Russian Federation in 2011[1]. At present, Russian organizations are actually required while developing their own methods for recording the objects and operations not regulated in the current Russian normative documents (and the objects of accounting and operations of agriculture belong here) to be guided by the provisions laid down in IFRS. Especially because in fact accounting standards included in IFRS are the result of a compilation of best international practices of accounting and reporting and thus their methods of valuation and accounting best promote fair view of the information in the accounting and reporting. [8] To account for the activities of enterprises manu-

75 75 Artykuły facturing agricultural products Standard 41of IFRS is used. It is used to account for the biological assets, agricultural produce at the point of harvest, some government grants (IAS 20 "Accounting for Government Grants"). Products obtained from harvest is a product of biological assets. To account for agricultural produce after harvest IFRS 2 "Inventories", or other appropriate standard are used. IFRS 41 does not provide for consideration of the process of agricultural produce processing after harvest. [7] It should be noted that agriculture has to do with living organisms, which are always changing. These changes are not always subject to the control. In this sphere IFRS 41 "Agriculture" becomes particularly important for practical applications. Assessment of biological assets at fair value should be recognized of particular importance as it makes realistic assessment of the financial condition and solvency of agricultural companies possible. [2] Let s define the term "fair value." The concept of "fair value" appeared in the early 1990s in the American standards (GAAP) FAS-105 and FAS-107, which set rules for the disclosure of information about financial instruments. In these standards regulated the disclosure of the fair value of financial instruments that were recorded on the books and statements as carried costs. In 1993 fair value was entered into FAS-115 in the process of accounting and reporting of securities held for trading. A similar tendency is observed in the IFRS. In 1995 IASB approved IAS 32 "Financial Instruments: Information Disclosure and Presentation" which sets the rules for the disclosure of information about financial assets and financial liabilities, including their fair value. In 1998 in IFRS 39 "Financial Instruments: Recognition and Measurement" fair value is used for the accounting of almost all financial instruments in the portfolio, with the exception of receivables and loans as well as those financial instru- ments which fair value can not be determined. On 31 May 2001 the Council of Ministers and the European Parliament allowed EU companies to use the valuation of property at fair value in addition to the assessment of the actual cost. In general, according to IFRS fair value means the amount for which an asset could be exchanged, or a liability in a transaction executed between knowledgeable, willing, independent parties. This definition is based on the assumption that the company will continue in business and has no intention or need to liquidate, to significantly reduce its activity or to perform any operations in the unfavorable conditions. Therefore, the fair value has nothing to do with the amount the company would receive or would pay in case of a forced transaction or liquidation. Agriculture has to do with living organisms, which are always changing. At the same time when calculating the fair value company takes into account the current business environment. For example, the fair value of a financial asset planned for sale in the near future is determined by the sum which company expects to receive from the sale. In its turn, the amount of money depends on such factors as the current state of the market and the liquidity of the assets. In determining the fair value knowledgeable sellers and buyers are understood such ones who have sufficient information on the nature and specific features of the asset or liability, their possible use (redemption) and the state of the market at the balance sheet date. Determination of fair value focuses on the transaction between independent parties. This means that there are no specific or special relationship between the parties which could result in the price of the transaction not characteristic of the market. It is supposed that the transaction takes place between unrelated parties, each acting independently of one another. In the application of fair value to measure assets

76 Artykuły 76 the most complicated thing is calculation. Various recognized methods can be used here. The best confirmation of fair value of the property is usually current market prices in an active market for the same objects in the same locality and under the same conditions. If an active market for these assets is absent or information on market prices is inaccessible, it is necessary to analyze the wealth of information with similar assets or conditions. And methods for the determination of fair value and the assumptions underlying the calculation should be disclosed in the report. For different types of assets and liabilities standards recommend specific approaches to the calculation of fair value. [4, 6]. So, in accordance with IFRS 41, biological assets (plants and animals used in agriculture) are recorded at fair value less estimated costs of selling, except for the cases when fair value can not be assessed. The fair value of these assets is determined on the basis of their price in an active market. Depending on the specifics of traded assets the market may be global, that is, without a specific physical location (for example, grain markets, stock exchanges), or be situated in a particular place where tradable assets must be represented in nature (auctions, fairs, etc.). In determining the fair value data on the prices can be obtained in writing from the information-analytical agency conducting market research and monitoring of prices of biological assets and agricultural products, information about prices available at the state statistical agencies, the Ministry of Agriculture, trade inspections as well as in the media and literature, expert opinion (e.g., appraisers) of the value of individual biological assets and agricultural produce. To simplify the process of determining the fair value of biological assets and agricultural produce, they should be grouped - by age, quality, or other basic characteristics. The choice of characteristic should be based on those assets and products that are used in The choice of characteristic should be based on those assets and products that are used in the relevant markets as a basis for price setting. the relevant markets as a basis for price setting. If there is an active market for biological asset or agricultural produce in its present condition and location the appropriate basis for determining the fair value of the asset is exactly the price set in such a market. In the event that the company has access to several active markets, it is necessary to use the most appropriate to the context of the enterprise price. For example, if an enterprise has access to two active markets it is logical to use the price of that which it considers to enter. In the absence of an active market an enterprise uses one or some of the following indicators to determine fair value: the price of last deal in the market - provided that in the period between the date of the transaction and the end of the reporting period, there were no significant changes in economic conditions; market prices for similar assets, adjusted for differences; relevant industry indicators (for example, the value of horticultural crops-per export tray, bushel, or hectare, and the cost of cattle per kilogram of meat). If the information available from different sources leads to different conclusions as to the fair value of the object, it is necessary to consider the reasons for these differences in order to identify the most reliable estimate of fair value within a relatively narrow range of reasonable estimates. In rare cases, under certain circumstances, market prices or cost parameters for a biological asset in its current condition may be absent. Then you need to calculate the present value of net cash flows expected from the asset by discounting them at the rate of this year - most relevant - market. In some cases the cost can be approximately equal to fair value. For example, this may occur if: there were no significant biotransformation (e.g., planting stock and fruit trees were planted just

77 77 Artykuły before the end of the reporting period) from the time of initial costs; or the influence of biotransformation price is not expected to be high (for example, during the initial growth of pines, which production cycle is 30 years, in forest plantation). Finally, it should be kept in mind that biological assets can be inextricably linked to the land - as, for example, trees in forest plantations. And a separate market for such biological assets as such may be absent, but at the same time there may be an active market for the related assets, that is, for the biological assets, uncultivated land and capitalized expenses for its improvement considered as a whole. In such cases an enterprise can use information related to the interconnected assets to determine the fair value of biological assets. For example, we can use fair value of related assets subtracting the fair value of uncultivated land and capitalized expenses for its landscaping. [5, 8]. Overall, despite some practical difficulties of applying fair value in financial reporting, most experts do not doubt that this method of assessment has a number of advantages and provides much useful information to users. Finally, it should be noted that the prospects of applying IFRS 41 "Agriculture" in Russia require reflection and research, the results of which will subsequently result in bringing methodological principles and accounting rules of biological assets in Russia in accordance with the requirements of International Financial Reporting Standards. Besides, apart from the possibility to evaluate assets at fair value entirely new approaches to the basics of accounting, the financial outcome of agricultural activities and disclosure in the financial statements for biological assets should be determined. In accordance with IFRS 41 biological assets are stated in the reporting as separate articles. The national practice to divide all assets only into current and non-current can not be applied in the context of IFRS 41. Biological assets in accounting (financial) statements formed in IFRS format should be divided into groups according to their biological properties. This problem can now be solved by further grouping and ordering of information on biological assets in the transformation of the Russian statements according to IFRS. These objects have long been known in the western accounting practice, and in Russia there have been discussions for several years to adopt RSA dedicated to biological assets (the project appeared on the website of Ministry of Agriculture at the end of 2006). Thus, accounting for biological assets in the AIC requires improvement of the entire system of regulatory accounting and reporting in the agricultural sector. This will allow to adapt basic aspects of IFRS 41 to national conditions. References: 1. Prikaz MF RF ot 25 nojabrja 2011 g. N160n «O vvedenii v dejstvie mezhdunarodnyh standartov finansovoj otchetnosti i raz#jasnenij mezhdunarodnyh standartov finansovoj otchetnosti dlja primenenija na territorii Rossijskoj Federacii» [Jelektronnyj resurs]. - Rezhim dostupa. URL: 2. Berjoza, A. Perspektivy primenenija MSFO 41 «Sel'skoe hozjajstvo» v Rossii [Jelektronnyj resurs]. - Rezhim dostupa. URL: biznes-plany-i-finansy/ Kecherukova A. Sushhnost' i ocenka biologicheskih aktivov v sootvetstvii s mezhdunarodnymi standartami [Jelektronnyj resurs]. - Rezhim dostupa. - URL: aktivi.html 4. Meteljov, S.E., Nagibneva, Ju.O. Nalogovye posledstvija perevoda rossijskoj otchetnosti na MSFO// Nalogi i finansovoe pravo S MSFO 41 sel'skoe hozjajstvo, primenenie standarta [Jelektronnyj resurs] - Rezhim dostupa. - URL: 6. Nagibneva Ju.O. Nekotorye voprosy ocenki imushhestva : materialy mezhdunarodnoj nauchno-prakticheskoj konferencii studentov, aspirantov, prepodavatelej, teoretikov i praktikov «Ustojchivoe razvitie regiona: proshloe, nastojashhee, budushhee», Omskij institut (filial) RGTJeU, 4 aprelja 2012 g. Omsk: Izdatel' IP Skornjakova E.V. S Popova, L.V. Razrabotka metodologii formirovanija stoimosti produkcii sel'skogo hozjajstva v spravedlivoj ocenke po pravilam MSFO [Jelektronnyj resurs] - Rezhim dostupa. - URL: com/26_wp_2012/economics/7_ doc.htm

78 Artykuły Shishkoedova N.N. Aktual'nye voprosy organizacii ucheta biologicheskih aktivov [Jelektronnyj resurs] - Rezhim dostupa. - URL: Nagibneva Y.O. - Senior Lecturer Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V., Omsk. THE ROLE OF MODERN FORMS OF TRADE FOR REAGIONAL SUSTAINABLE DEVELOPMENT Avdeichikova E.V. The article deals with distance/remote retailing, its legal framework, the concept of remote trading and its features. The author analyzes the remote trade market in Russia. The article illustrates the use of commercial and industrial companies in the modern forms of trade and analyzes their impact on the socio-economic situation in the region. Keywords: distance sales, remote trade; remote trade market, characteristics and problems of the remote trade market, online trade, trade catalogs. Retail trade is an indicator of economic development, it is not only the situation for domestic production, the economic security of the country, but also has a great social importance and influence on the level and quality of life. Trade, which is one of the last stages in the distribution of the finished product, is intermediate between production and consumption. Currently, trading industry is one of the fastest growing sectors of the Russian economy. Thus, in 2010 the share of trade in the gross domestic product was more than 18% ( bln.). It provides about 10% of the total tax revenue in the budget system of the Russian Federation. In retail turnover in Russia was trillion rubles., which is 7% more than the previous However, despite the rapid development of retail trade in Russia, it is still far from international standards its efficiency. Along with the formation of retail chains (retail) there are small nonchain trade organizations, as well as rapidly developing remote ways of selling goods to the population of the country. Particularly active trading activity of enterprises began to develop in Russia in terms of market reforms, Russia s entry into the world economy and the World Trade Organization. Currently trading activity is undergoing significant changes due to the development of science and technology, information technology and Internet access. Along with the traditional stationary and nonstationary trade, previously known and studied, new technologies of goods, supplementing traditional, which in itself is enough economically and socially effective. These include e-commerce, teleshopping, trade through mail-order catalogs, vending, etc. - the so-called remote ways of selling goods. To date, the concept of remote method of sale of goods is presented in four documents: Article 497 of the Civil Code, in Article 26.1 of the Federal Law On Protection of Consumer Rights, the Resolution of the RF Government g 612 On approval of the sale of goods remote method as well as in GOST R Services trade. General requirements. According to a recent regulatory document remote method of sale of goods is carried out by reference to the proposed buyer Product Descrip-

79 79 Artykuły tion contained in catalogs, brochures, booklets, and Federation Law On Protection of Consumers Rights through electronic media, communications (teleradioreklama, teleshopping, mail, online commerce, contract of retail purchase and sale can be concluded (Article 26) provides the following explanation: The e-shop) or other means, excluding the possibility of must accept the transfer of goods by the consignment a direct reference to the goods or the buyer of the note or the act of acceptance of goods. [3] goods. Remote method of sale of goods involves the It should be noted that the trading activity not provision of services for the delivery of goods by just meet the buyer and seller, but also is a contract of means of their delivery to customers mailings or other means. [5] In the Rules for the sale of goods re- sale is the transfer of title to the goods. The Russian Federation Law On Protection of Consumers Rights mote method is also the case definition: The sale of (Article 26) provides the following explanation: The goods remote way - selling goods under a contract of contract of retail purchase and sale can be concluded retail purchase and sale entered into by the buyer on on the basis of acquaintance with the proposed Consumer Product Description (remote way of selling). the basis of acquaintance with the proposed Product Description contained in catalogs, brochures, booklets, or shown in photographs or by means of com- [2] In accordance with Art. 497 of the Civil Code contract of retail purchase and sale concluded remote way of selling goods, is performed from the munication, or other means, excluding the possibility of direct study of the buyer with the goods or samples time of delivery to the place specified in such contract, and if the place of delivery of goods by such a of the product at the conclusion of the contract. [3] In the same document (p. 20) specifies the conditions contract is not defined, since the delivery of the goods of the contract between buyer and seller, A contract at the place of residence of the buyer, citizen or the is concluded upon issuance of the seller to the buyer location of the buyer is a legal person. [1] or cash sales receipt or other document confirming the payment of the goods, or of receiving the reports Thus, A general term for the variety of forms of of the seller of the buyer to buy the product. For goods distance selling is not possible. We believe that it is in non-cash buyer or selling goods on credit the seller necessary to select a remote trading as an innovative must accept the transfer of goods by the consignment technique of trading business. note or the act of acceptance of goods. [3] In connection with the development of remote It should be noted that the trading activity not trading in Russia, in our view, should consider the just meet the buyer and seller, but also is a contract of benefits of this modern form of retail trade and its sale is the transfer of title to the goods. The Russian impact on the socio-economic condition of the re- 7,0% 6,0% 5,0% 4,0% 3,0% 2,0% World EC Russia 1,0% 0,0% Figure 1 - Percentage of remote trading volume turnover [7]

80 Artykuły 80 gion. The market share of the remote trading in Russia s retail sector is only 4.3%. It should be noted that this figure has increased since 2006 by almost 2-fold, which can be seen in Figure 1. The share of trade in the remote in the world trade of 6.4% in the EU - 6%, and in Germany and France the figure is around 12%. However, the remote audience of trade in Russia is high. Services bought through the Internet in Russia are more than 45 million people a year. Annual growth of the audience was just under 30% in 2009 and 2010 GG and is unlikely to fall in the next 4-5 years. Consumers make purchases over the Internet are primarily people with high income, well-educated and active consumer behavior, ie are a very attractive target group for the trading business. According to the number of Internet users, making purchases online, 53% of compatriots regularly buy anything, a third of 34% - are shopping once a month or more, 23% of respondents in Russia buy every 2-6 months, and 43% - even less [8, p.7]. Revenue growth of Internet commerce is fixed about 19% per year, and from vending machines - 72% at constant prices. Turnover in other forms of remote trading increased on average by 12% per year [6, p.37]. However, it should be noted that along with the development of this segment is growing and it regulirovaniya.tak problems, such as the distance retail spreads Russian legislation on consumer protection. In accordance with the Law On Protection of Consumers Rights (Article 26 paragraph 4) the consumer is entitled to refuse the goods at any time before the transfer and after the transfer of the goods - within 7 days if stored presentation, consumer characteristics, proof of the fact and terms of the purchase of goods. [2] However, these measures, in our view, is not enough, and a more detailed requirements to regulate various forms of remote trading. That s about it in March 2012 in Omsk was discussed at the round table The market is a remote trade: the role and place in the regional economy. The discussion was organized by the Committee of the RF CCI to develop the consumer market, in which a working group on the remote trading. The event discussed the impact of the remote trading on the socioeconomic situation of the region, the problems and prospects of the development of this market segment in the Omsk region. The interest of the round table was due to the fact that in order to improve the effectiveness of state regulation of the remote trading is very important to develop a consolidated proposals on topical issues of the development of this market. Indeed, the remote trading has a number of features [4]: Consumers conveniently in the comfort of select products at home, office, internet cafe, etc. Remote trading allows buyers to view and study the photos, images, other content and features of products offered at a convenient time and in a convenient location. Familiarization with the goods the buyer is by correspondence, that is, the consumer can not see, try and check the quality of the goods offered in the process of selection. Contract of sale is concluded with the delivery and transfer of the goods to the consumer. In this specific scheme of the contract and the selection of goods requires the development of a single law selling used in remote trading describing different ways to implement the goods. The remote delivery of trade goods are selected in different ways. The buyer can choose the shipping in-transit or self, and type of delivery: courier service, transport company, Federal State Unitary Enterprise Russian Post. Thus the development of the market remote trade promotes development of the postal market. According to its own data FSUE Russian, the share of income from trade in remote method of sale of goods in the structure of the annual turnover of the company by mid-2011 had reached 20%. These revenues are

81 81 Artykuły sending written correspondence the reference operator, transfer of the goods and the implementation of payment for shipped goods. These and other features of the remote trading can use it various kinds, regardless of place of residence buyer - in the city or in the countryside. This ensures the availability of the goods, which range of ways to promote the implementation of the remote. In Omsk region, there are already examples of trading companies that offer residents of Omsk and the Omsk region to purchase goods through catalogs and e-commerce. The analysis of sales of wholesaler and retailer Group of Companies Ves-Treid (Weight-Trade) - the largest distributor in Omsk, small appliances, electronics and utensils - revealed that the company has partners and delivers in seven regions: Omsk, Novosibirsk, Chelyabinsk, Tyumen and Kemerovo region Khanty-Mansi Autonomous Area. GC Weight-Trade uses a variety of traditional sales channels, presented in Figure 1. These include its own retail network of Power - 22 stores of consumer electronics, 8 showrooms dishes Rondel; wholesale center weight-trade and the distribution center. In addition, GC Weight-Trade in the sales system uses modern forms of trading, such as e-commerce, the model: B2B, B2C, V2S. Sells through catalogs companies that are FSUE Russian Post. [4] Figure 2 - The traditional sales channels GC Weight-Trade

82 Artykuły 82 Since 2010, the State Corporation «Weight- Trade» has developed and offers its partners an attractive program «Comfortable office.» The essence of the program - the creation of an online store on its website and help partners through the module «Design matrix» technology matrix Shelf Management client. This program is of particular interest to budding entrepreneurs, as it helps them to create your own online store and organize their own business. Sales channels GC Ves-treid Weight-Trade» using a remote trading are presented in Figure 2. In addition, not only in Omsk, but also in the region the regional and national retail chains open their stores. Today in the Omsk region there are rapid hypermarkets «Nizkotsen»: in Russian Glade Poltavka, Isilkul and Ishim Tyumen region. Shops CJSC «Tander» - «Magnet» and «Magnet-Cosmetic» have already opened their stores in ten regional centers, and plan to open another in twenty villages of the Omsk region. The availability of modern commercial enterprises and the possibility to purchase goods through catalogs and the Internet can satisfy the Figure 3 - Sales Channels GC Weight-Trade with the remote trading

83 83 Artykuły demand of the rural population to essential goods, aligning them with the possibility of citizens. Opening trade companies also gives a real chance of employment within the region. Low competitive market trading remote gives good prospects for starting a business to small and medium-sized enterprises, increasing employment itself. In conclusion, it should be noted that the State and the Government of the Omsk region by supporting remote trade, especially the formation of the regulatory framework will be able to provide people with additional jobs to supplement the budget of the region, to raise the social level of the population due to growth of employment, and by the availability goods and services. Russia - a country with a wide geographic coverage and dispersed population, so it should take advantage of the remote trading. Development of this form of modern retail and distribution channels contributes to the development of the market of postal and logistics, finance and investment in the economy. References: 1. Grazhdanskij Kodeks Rossijskoj Federacii (chasti pervaja, vtoraja, tret ja, chetvertaja): po sostojaniju na g. Novosibirsk: Sib.univ.izd-vo, s. 2. Zakon Rossijskoj Federacii «O zashhite prav potrebitelej», ot , [Jelektronnyj resurs]// Pravovaja sistema «Konsul tant-pljus». [sajt] [2012]. URL: 3. Postanovlenie Pravitel stva RF «Ob utverzhdenii Pravil prodazhi tovarov distancionnym sposobom» ot g 612 [Jelektronnyj resurs]// Pravovaja sistema «Konsul tant-pljus». [sajt] [2012]. URL: 4. Avdejchikova E. V. Formirovanie sovremennyh kanalov raspredelenija v praktike rossijskih kompanij //«Flexibility and daptability of global supply chains» Tagungsbanddes 7. Deutsch Russischen Logistik Worksshop, Ivanov D., Sokolov B., Kaeschel J. Sankt- Petersburg, Р GOST R «Uslugi torgovli. Obshhie trebovanija». M, Standartinform, s. 6. Zimin V.A. Perspektivy i strategija razvitija rossijskoj torgovli // Kon#junktura tovarnyh rynkov. Marketing & logistika S Materialy «kruglogo stola»: «Rynok udalennoj tor- govli: rol i mesto v regional nyh jekonomikah» TPP RF v Omske, g. 8. Skvorcova N.A.. Analiz razvitija jelektronnoj kom- mercii. // Povolzhskij torgovo-jekonomicheskij zhur- nal (22). - S Avdeichikova E.V. Candidate of technical Sc., Associate Professor Omsk Institute(branch) Russian University of Economics named after G. V. PlekhanovOmsk MARKETING TERRITORY AS A MECHANISM TO INCREASE COMPETITIVENESS The article considers the concept of «marketing of territory» and its relationship to the competitiveness of the region, are disclosed strategy aimed at attracting visitors and residents, the development of industry or export of regional products. Keywords: marketing of the territory, the competitiveness of the territory, the strategy of marketing of the territory. Burgat V.V. The theory of regional competitiveness is in its infancy. In terms of competition, territorial competition of enterprises can be defined as a competition between the territories in an effort to "win" the various target groups for local resources and living conditions. The process of increasing competition between regions and territories of all levels is largely determined by the globalization of economic development,

84 Artykuły 84 which in the final analysis entrepreneurs and companies with various concerned agencies have their place in those countries and regions where conditions are most favorable to their business. In today's competitive environment territory is considered as an important area of regional development. Ability to compete depends on many factors: the resources of the area, its infrastructure, from the strengths and weaknesses of the economic agents, the quality of life, a favorable legal environment and many other conditions that are associated with the value of the territory for the population and location of business. Funds are also another target group for which the struggling city, the tourists, visitors, which will not only generate revenue of enterprises, but also are a significant carrier of information about the city. Recognized that there is the fact that marketing is a tool for improving the competitiveness of the sector and contributes to the development and updating of the budget. Now increasingly used marketing of entire regions, cities and towns, aimed at attracting capital and sustainable development of the region. For example, today, to attract tourists, factories, company headquarters, and new residents to actively compete very different "places" (cities, states, regions, entire nations). In recent decades, experience of the regions and cities of different countries began to accumulate on the application potential of marketing in order to increase tourism and commercial attractiveness of regions. Marketing areas as research subject today is a little-studied phenomenon, the analysis of the literature revealed the presence of a separate theoretical publications. The concept of "marketing area" consists of two concepts - the "marketing" and "territory." Let s take a closer look. The variety of applications makes marketing and its many definitions. The classic definition of marketing, this F.Kotlerom, is: marketing - is "a human activity directed at satisfying needs and wants through exchange" [2, p.47]. At the core of the term "marketing" is the word «market», which means "the market." Therefore, under the marketing management philosophy is understood, in a market economy, proclaiming the orientation of production to meet the needs of specific customers. While marketing is seen as the task of creating, promoting and delivering to individual consumers and businesses for goods and services. At the present stage of development of marketing activities are subject to material goods (goods), services, persons, places, organizations, information and ideas. Next, we consider the notion of "territory". The territory [Lat. territorium - region, the territory; terra - land, land] is tracts of land with define boundaries. Broadly defined territory includes resources located on it. The most important from the point of view of territorial marketing resources are human, financial, natural, land, climate, and recreational resources. The territory acts as the subject, the role of consumer provides their capabilities not only to himself but also others (external and internal to the site). Their consumption of regional resources, products and services allows the region to build and increase their well-being. This approach to the area, the region as a producer of consumer-oriented, the development of demand for resources and potential of the region is the marketing. At present marketing areas are relatively new and little known area of marketing science. In the few publications have different interpretations of this concept. According to some experts, the territorial marketing - "Marketing in the area of interest, its internal actors and external actors interested in the attention that territory." In this case, there was a difference between marketing areas, the object of attention which serves the territory as a whole, and which is both inside and outside, and marketing in the areas which are the focus of attention on the relationship of specific goods and services provided in the territory of [3, c.

85 85 Artykuły 555]. There is a point of view that the marketing areas - a "progressive idea, a philosophy that requires focus on the needs of the target groups of customers service area" [1], when all the responsibility for the fate of the region should focus on the needs of customers and target groups, as well as to create better compared with other areas of competitive advantage for the benefit of customers. Speaking of territorial marketing, focuses on the motives and goals of entrepreneurs on the benefits they are seeking in a new region, which carry their activity, as well as to reduce difficulties that may impede their aspirations in a given territory. Foreign authors for marketing places understand "activities undertaken to create, maintain or change attitudes or behavior of clients in relation to specific places" [2, p. 647]. This releases marketing areas of economic activity (the location of factories, shops, offices, etc.), marketing, recreation (attracting vacationers and tourists in specific cities, regions, countries), marketing, and marketing of housing investment in land (construction and sale land as facilities management and investment of capital). According to a marketing approach of the territory and its advantages are considered as a product, and interested in the product - as target markets. The main purpose of marketing territories - is strengthening the position of the area in the international competition. The resources area, attracting target markets include: geographic location, population, quality of life, infrastructure, and the ability to work with technology, natural resources, local products, the level of business activity, access to "cheap" money, the level of development of the sphere of business support in including consulting and information services, the advertising market, audit, etc. Range and quality of the product, but rather, a set of products identified by the request of both internal and external (including potential) consumers of resources, benefits, opportunities territory. Tourism is a powerful factor in cash flow due to the organization of tours, souvenir trade, the development of public catering, hospitality Target markets cover a wide range of audiences, because the resources area to attract the attention of various groups. Target markets can be divided into internal and external, depending on their location relative to the area. The external target market: investors, business partners outside the territory, tourists, potential residents. The domestic markets - local businesses and residents. It is difficult to overestimate the role of investors and businesses in the city's economy. They are a source of taxes, solve the problem of employment, contribute to the improvement and development of infrastructure to diversify the economy, which is especially important for single-industry towns Tourism is a powerful factor in cash flow due to the organization of tours, souvenir trade, the development of public catering, hospitality, that is, can be a source of economic growth in small towns. It is these two audiences mostly focused marketing of American and European territories. As for the other groups, their significance is also important to promote the interests of the territory. There are so-called third-party influence group - people who have no formal relationship to the city (often not even come into it), but the decisions that affect their lives. For example, journalists, gives an idea of the city, senior officials, in whose hands are concentrated resources, including conducting marketing. Another group - potential citizens: those who are city can attract as residents. In terms of demographic crisis, excluding the target groups are small cities and territories are doomed to physical extinction. Traditionally, there are four major groups of strategies aimed at attracting visitors and residents, industry or exports of regional products. These strategies can be conventionally named as follows [3, p. 561-

86 Artykuły ]: 1)marketing-image; 2)marketing-appeal; 3)marketing-infrastructure; 4) marketing people, staff Marketing image is aimed at the creation, development, distribution, public recognition of the positive image of the territory. Compared with other areas of this strategy is inexpensive, but it requires a cost. Past as well as the effectiveness of the strategy as a whole, depends on the already existing image and the actual state of affairs in the region. The work area should change it, if we form a negative image, enhance, validate and distribute, if there is a positive image, to emphasize the positive and minimize the negative side, if necessary. Leading image marketing tools - communication activities, demonstrating an open area of contact and allow external actors to know her, make sure the materiality of its holdings of benefits. The basis of creating an image can form architecture, the history of the city, nature and climate, geography, national character, famous citizens, craft traditions, businesses, language, cuisine, fictional celebrity, art groups, mentality, habits, talents, and the local tradition of leisure, local holidays, new ideas for development. Marketing appeal aims to increase the appeal of the area for living, business location, tourists. Of course, not all areas there are historical monuments that attract tourists. But each area has unique features, and can also create a competitive environment to visit and stay. The appeal of the territories for the man can be achieved through improvement of shoreline, creating hiking, museum, historical and shopping areas, the development of architecture, culture, and sports. Most areas would not refuse the development of special features that ensure a competitive edge in the competition areas. For tourists it is most often - a historical and architectural heritage. The Parthenon and other buildings of the ancient Greeks are those of Athens and Greece, the Eiffel Tower and the Arc de Triomphe - for Paris, the Taj Mahal - to India. The most expensive marketing tool - this is marketing infrastructure, which requires hard work and for the road, and in terms of communication, and many other things that make an impression on the area. No large-scale work to establish the image of the territory does not replace regular work to ensure the effective operation and development of territories as a whole. For marketing the main thing that ensures success territory - the degree of civilization of market relations in the area. The territory should be comfortable to live, work and grow, and to do this we must first develop the infrastructure of residential areas, industrial areas, the market infrastructure in general. Territory is implementing a set of political, legal, scientific, technical, and other activities and events aimed at the development of business, social, economic and cultural life of the territory, the relevant infrastructure. To characterize the state of the infrastructure of the territory there are such arguments as: personal safety and the protection of public order, the state and operation of housing (including hotel) fund, the state of roads, transportation, water, gas, heat, electricity, garbage collection, the presence of parks, landscaping, the presence and the development of schools, child care providers (especially - for residents). For business - it's tax incentives, the possibility of acquiring or leasing land and infrastructure components, etc. Marketing people involve working to retain and attract skilled local workforce. The territory is characterized by a different state of affairs, problems and needs in the areas of employment, choose different strategies. Thus, areas with low employment and low-cost labor may designate it as an argument to attract industrialists, entrepreneurs, service providers and others to create new jobs. If hands are not enough, and the job in excess, territory, seeking new staff, may emphasize, promote positive opportunities for living and growth prospects, higher wages, choice of profession, etc. Possible and direct

87 87 Artykuły marketing aimed at attracting people to the territory of a particular profession, certain skill levels. Finally, in some cases the area prefer to demonstrate reactive marketing, for example, if schools are overloaded students, the city - looking for earnings arrivals etc. The above-mentioned strategies that are closely linked, are applicable to any area - and the little "local place", and the city, the region, and the whole country. Based on the foregoing, we conclude that to date systems theory territory marketing absent and even the category of "marketing area" is debatable. References: 1. Arzhenovskij I.V. Marketing regionov [Jelektronnyj resurs]. Rezhim dostupa. URL: marketing.spb.ru/read/article/a56.htm 2. Kotler F. Osnovy marketinga. M.: Progress, s. 3. Pankruhin A. P. Marketing: uchebnik. 3-e izd. M.: Omega-L, Burgat V.V. - PhD, Associate Professor Omsk Institute (Branch) of the Russian University of Economics Named After G.V.Plekhanov Omsk

88 Turystyka na Syberii 88 Turystyka na Syberii RECREATIONAL MIGRATION AND RECREATION POTENTIAL OF RUSSIA AND REGIONS OF SIBERIA Metelev I.S. The paper discusses the concept and scope of the external recreational migration to Russia, the state of recreational resources and recreational zoning of Russia in terms of recreational potential. The detailed treatment of recreational potential of the Siberian Federal District and the prospects for its development is presented. Keywords: Migration, recreation migration, recreational resources, recreation potential, zoning. Perhaps there is no other social - economic term with more definitions than the «migration of population. According to the one given by an eminent geographer V.V. Pokshishevskij (1978) the migration of people should be understood as any of its motions for change of place of residence (the change of the state, region or locality in which a person, family or other more extensive community of people lives) [3]. Recreational migration, i.e. migration related to tourism, is a type of migration classified by function. Currently, tourism in Russia is an important industry that makes a significant contribution to the GDP. The share of tourism in GDP in 2010 was no less than 2.5% and taking into account the multiplier effect - 6.3%. According to the operative data of the executive authorities of the Russian Federation in the field of tourism and according to expert estimates, in 2010, the domestic tourist flow was approximately 34.5 million, which is 9.8% more than in 2009 (31.5 million people) [5, s ]. External flow of tourists to Russia in 2010 was estimated at million, which is 1.6% more than in 2009 [7]. Proportion of recreational migration in the total number of international migration in recent years varies from 9.6 to 9.8% giving way in scale to migration by private grounds and migration on business grounds. In the structure of foreign tourist (recreational) flows citizens from non-cis countries dominate: more than 95% in Russia attracts visitors from more than 50 countries. Today there is fast growing differentiation of tourism by segment and niches. Not all of them apply to our country. However, there are a number of international directions that are rapidly developing and that can make Russia attractive: - Business - travel (travel for contracts and negotiations, travel to attend trade shows and other major events, sending employees to vacation as a form of incentives or to any training activities). This type of tourism is characterized by extremely low elasticity as can hardly be replaced by any other type of tourism and implies high requirements for the infrastructure component. - Sightseeing and educational tourism, focused on the maximum coverage of the audience by attracting tourists from other tourist niches: the beach, relaxation, active and even business ones. A characteristic feature of this type of tourism and its possible branches is the mobility of tourists who are eager in a short span of time to see the maximum.

89 89 Turystyka na Syberii - Active holidays; these types include both the ones common in Russia (hunting, fishing), and also close to extreme kinds of travel and extreme sports: rafting, scuba diving, trekking, bike tours, mountain climbing, skiing and other. According to experts, these types of tourism in Russia are poorly developed (except for tours for hunting and fishing constituting an extremely small percentage of the total number of travel); - Entertaining tours - travel to visit recreational places (night clubs, casinos, restaurants, concerts and so on.) - Eco-tourism is one of the fastest growing areas of the global travel industry. According to various estimates, from 5 to 10% of all visitors (i.e. from 45 to 90 million.) prefer this kind of tours. For Russia this direction can be very attractive given the natural potential of the country. But it is important to consider that the status and social position of people who prefer this type of holiday suggest a very high level of service being provided to them in the area. In addi- tion, due to the high development of their own natural resources in most countries it is extremely difficult today «to lure tourists with only natural component. This explains the fact that today the share of such tourists coming to Russia is extremely small. According to the most optimistic estimates, Russia has about 0.05% of this service market, with the potential of 20%. [1] - Event tourism is tourism with the aim to attend some event. In global tourism market this segment today has about 10% (about 90 million people.). Russia here has certainly a positive potential. However, poor infrastructure does not help the country in the coming years to become a leader in this segment. But in terms of event-driven business tourism prospects are very good considering the changing geopolitical landscape and abundance of political and business activities in the coming years. - Other types of tourism (health tourism, educational tourism, beach tourism, transit tourism, crossborder tourism, cruise tourism). Table 1 - Top 20 countries in the number of tourists who came to Russia in 2010

90 Turystyka na Syberii 90 According to the author, for Russia, sightseeing and educational tourism is the only realistic in any way operating direction attracting mass tourists from abroad. So far the main centers of this type of tourism are Moscow, St. Petersburg, the cities of the Golden Ring. However, the features of this type of tourism - focus of customers on unique natural and cultural objects, a wide range of target groups, high elasticity and, therefore, a high degree of substitution at the choice of the country for travel and the relatively low pretentiousness of tourists to living conditions (in comparison with other types of tourism) - give evidence of real prospects for its development in any Russia s regions with recreational opportunities. Table 1 shows the Top 20 countries in the world in the number of tourists coming to Russia now (in 2010) [7]. Taking into account the hidden business tourism and the combination with other forms of tourism (see data above I.M.), you can say that Russia has about million people who consider visiting historic, natural and cultural attractions as one of the main purposes of the visit. It should be added that in Russia today this type of tourism is more than other focused on work with «organized» tourists - groups suggesting appropriate requirements for tourist infrastructure. There are several notions closely connected with the concept of recreational migration. These are concepts of recreational activities (human activities including spa treatments, wellness and vacation tourism, travel to the dacha and garden areas), recreational resources (natural and technological processes and phenomena that can be used to meet the recreational needs of the population and the organization of recreational facilities) and recreational zoning. Traditionally, recreational resources are seen, primarily, as the components of natural and cultural landscapes. There are climate, water, hydro mineral, forest, mountain, socio-cultural (historical and cultural monuments) and other resources. In the recre- ational nature management a resource can be beauty of the landscape, landscape variety of the countryside, material and spiritual culture of the country, exotic nature, and unique architecture. In Russia all types of recreational resources are represented. Recreational zoning is division of the territory according to homogeneous characteristics and nature of recreational use. There are several approaches to recreational zoning. Zoning can be made according to the ease for a particular activity, the degree of development of the resources, the degree of development of recreational infrastructure. [2] Last zoning of CIS was held in 1994 when the whole territory was divided into four major areas. They included 20 recreational areas, in Russia The main factor in the zoning process is the function of the territory depending on the predominant use of the recreational resource. These functions include medical, wellness, tourist, excursion ones. The following groups are distinguished among Russian regions in terms of recreational resources: Group 1 (unfavorable natural conditions) these are the most northern regions of Russia (Magadan Oblast, Nenets Autonomous District, the Republic of Sakha (Yakutia), Taimyr (Dolgan-Nenets) Autonomous District, Chukotka, Yamal-Nenets Autonomous District). Group 2 (not very favourable natural conditions). Here belong Aginsky Buryat Autonomous District and Tomsk region in the Siberian Federal District. Group 3 (favorable natural conditions) is the largest group. In Siberia it includs the Republic of Altai, Altai, Buryatia, Irkutsk Oblast, Novosibirsk Oblast, Omsk Oblast, Republic of Tuva, Khakassia Republic. Group 4 (the most favorable natural conditions). No any federal subject of the Siberian Federal District is in this group.

91 91 Turystyka na Syberii According to the zoning of recreational resources specialized recreational activities have traditionally developed. For example, in the Northern region (Arkhangelsk Region, Karelia) educational and ecological tourism, cruises, hunting, fishing, skiing, amateur tourism, pilgrimage have developed. In the North-West area (Leningrad and Kaliningrad regions) there are educational, business (congress) types of rest, health tourism, cruises, automobile tourism. The Central region is famous for such types of tourism as educational, business, medical, automobile tourism etc. As for Siberia, given its inherent zone of taiga and forests, the advantage here is enjoyed by amateur, environmental and sports tourism. Baikal zone stands apart as a multifunctional area with medical and health tourism. In the Siberian Federal District experts identify the following recreational areas (areas) [4]: - Baikal recreational area (Republic of Buryatia, Irkutsk and Chita regions), - Yenisei recreational area (Krasnoyarsk Territory, the Republics of Khakassia and Tuva) - Ob-Altai recreational area (Republic of Altai, Kemerovo, Kurgan, Novosibirsk, Omsk, Tyumen, Tomsk oblasts). - The northern regions of the Okrug, primarily the Krasnoyarsk Territory (Taimyr and Evenki Autonomous Area) which are located in the recreational area of the Russian North. Let us dwell on the Ob-Altai recreational area which includes the Omsk region. Feature of the region is a sharp difference in the nature and recreation of its western and eastern parts. These are steppe and forest steppe areas in the south of the West Siberian Plain and the flat part of the Altai region. The flora of the region includes 1840 species. In the north of the area forests of spruce, cedar, fir, and in the valleys of large rivers - the birch and pine-oak forests preserved. The eastern part of the Ob-Altai area is very popular with hikers, rafters, skiers and climbers. Rafters enjoy the tough Altai rivers Katun, Bashkaus, Chuya, Chulymshan. Major rivers Ob and Irtysh and reservoirs are suitable for motor-ship tours and sailing. Mountain climbers travel in the Katun, North-Chu, Terektinsky mountains. There are a lot of hiking, skiing, horseback riding, boat routes here. It is considered prestigious to climb the highest peak of Altai - Belukha Mountain (4056 m). In Mountain Shoria, near the town of Mezhdurechensk there are equipped ski slopes of European level with lifts. In the area there are many cultural and historical sites mainly concentrated in large cities: ancient Tobolsk, the largest industrial and scientific center of Siberia Novosibirsk, the capital of the oil region Tyumen, in virgin land Barnaul, in Omsk - the residence of Kolchak. In Gorny Altai are interesting archaeological sites, rock paintings, ethnographic objects. In Siberia there are now 3674 cottages, recreation and accommodation facilities including: boarding houses, sanatorium, rest homes, facilities for recreation for children, rural homes, ski resorts. Siberian regions have always been areas of cultural traditions. Culture and art are represented by professional theaters, museums. According to the tourist offices of the Siberian regions there are here 10,339 registered monuments of history and culture with 159 monuments of national significance. Thus, the Siberian regions possess rich recreation potential for the development of inbound and domestic tourism. The diversity of landscapes allows all types of eco-tourism: health, educational and sporting. In Siberian regions there are 734 protected areas (PAs) including 21 national parks, 17 nature reserves, 130 parks, 508 natural monuments, 52 nature reserves (Parks), 459 other tourist natural objects. 133 state-protected objects including 32 reserves, 13 bo-

92 Turystyka na Syberii 92 tanical parks, 99 natural monuments are located in the Omsk Region. Among the factors that determine the attractiveness of the Siberian regions as tourism objects there are the following: a) historical and cultural heritage of Siberia which is closely connected with the history and culture of Russia; b) advantageous geographical location of regions as the starting points of tourist routes to Siberia, the Far East cities, countries in the Asia-Pacific region; c) Siberia is venue for international conferences, symposia, seminars, exhibitions, fairs, festivals and international competitions in various sports, promoting the development of business and event tourism. d) availability of unique natural resources; e) possibility in a single tourist product in the short term to introduce tourists to the rich cultural traditions of Siberia, whose peoples have preserved a unique national identity, way of life, customs and religious practices of pre-christian culture. In particular, in the Omsk region tourists today are attracted by motor-ship routes from Omsk down the Irtysh and Ob to Salekhard. The northern parts of the region, as well as the valley of the Irtysh are the main areas of amateur tourism. Fans of kayaking can view the beauty of the taiga rivers Tara and Sheesh. Of great interest is Muromtsevsky natural area: the lakes of meteoritic origin, anomalous energy zones near the village Okunevo where there are unusual natural phenomenon. Cultural and historical potential of the Omsk region makes good foundation for development of ethnographic and educational tourism. Contemporary cultural space of the Omsk region was formed for almost three centuries with Omsk being from the XVIII century one of the outposts of Russia in exploitation of Siberia. Today, 24 national cultural centers work under the auspices of cultural and sport association Siberia. The region has about 1,700 archaeological sites, history and culture monuments ranging from ancient settlements, mounds to modern complexes. The most famous historical sites of the area are Chudskaya mountain, Yermak landing place, Bogatyrskie burial mounds, tract Bitie Mountains, Pokrovskaya fortress, Old Tyukalinsk tract, etc. Among the unique monuments the most famous are The Saviour Cathedral of Tara, Nicholas Cossack Cathedral, the Palace of the Governor General of Western Siberia, the architectural ensemble of the beginning of XX century, Lubinsky avenue in Omsk. Historical and Cultural Museum Complex Old time Siberia which includes also houses of brothers Gladkov, is located on a steep bank of the Irtysh in Bolsherechenskij district, north of the city of Omsk. Since the 1990 s the festivals Soul of Russia and Theater seasons in Siberia are held in Omsk. Two of the biggest regular events are the Siberian International Marathon and Exhibitions of Military Technology and Weapons - the basis for the development of event tourism. Tara - the first settlement in the region, one of the oldest towns in Siberia, the center of Russian traditional culture is of interest too. The hunting bases in Znamensky district, the only village zoo in the country (in Bolsherechye), relict forest in Krasnoyarsk- Chernoluchenskoy recreation zone are very popular. Almost all tourist facilities are located in places convenient for transport, so coach tours in the Omsk region are particularly common. Of particular interest for the Guests of Omsk is its history, the construction of fortresses, the development of the architectural ensemble of the period of XVIII-XIX centuries. The features of historical and architectural monuments of

93 93 Turystyka na Syberii past centuries combining elements of various architectural styles which has formed a distinctive style of modern Omsk the tourists can learn during the excursions Omsk architectural, Stone chronicles of Omsk, Lubinsky prospect. In view of the above, we can conclude that the Omsk region has considerable potential for the development of domestic tourism.. The diversity of landscapes allows developing health, educational, sports tourism. Skiing, horse riding, water, walking and other forms of eco-tourism are promising directions. Types of tourism being currently developed in the Omsk region: d) lack of a sufficient number of sea vessels, including the international level ones. 5. problems of sales and marketing: a) the ineffectiveness of efforts to strengthen the positive image of the Siberian regions, including tourism, in Russia and abroad; b) poor solution of tourists safety issues ; c) the relatively low level of insurance medical care in case of illness during tours; d) non-competitiveness of service compared with its level in tourist developed countries. 1. summer, health and beauty rest in sanatoria and recreation centers; 2. cultural and educational (excursion) tourism; 3. adventure tourism; 4. hunting and fishing. The main problems of the development of recreational activities in Siberia are the following: 1. prolonged information vacuum caused by historically evolved factors; 2. stable stereotypes associated with exile, severity, unsuitable for tourism climatic conditions; 3. lack of a clear positioning of the Siberian region in the domestic and international information space; 4. infrastructure problems: a) poor competitiveness of the old accommodation fund, lack of investment resources for its updating; b) b) insufficient number of vehicles of different sizes for the tourists, the lack parking lots, poor state of the transport component of the infrastructure; c) the lack of small aviation; Factors causing a negative impact on tourism: a) the destruction of the management system in the industry. This led to a loss of coordination of activity of sector subjects, to the fragmentation of efforts to develop domestic tourism, to reluctance implement mechanisms of economic cooperation and governance; b) extremely slow rate of growth of the organization of joint and joint ventures with foreign investors; c) redistribution of income in favor of the shadow economy; d) remoteness from major Western capitals. Trips to the Siberian regions are related to air transport which dramatically increases their cost; e) lack of qualified executives and middle managers who can work in the new economy; f) steady public opinion about tourism as the narrow sphere of recreation. Tourism is not perceived as a sector of the economy open for private investment and having a great range of opportunities for projects in the service sector. To this day, the industry is seen as a subsidized one settling only social problems. But from the point of view of Russian and international standards of

94 Turystyka na Syberii 94 classification of economic activities the most rational is to consider the functioning of the tourism industry as a complex, combining the effects of various economic activities. The current state of the social sphere of the Siberian regions is characterized by high-cost industries, the low efficiency of the social infrastructure, reduced quality of service. The development of the tourism industry is a tool to improve the state of the social sphere, offers great opportunities for income generation in areas such as culture, sport, health, etc. Siberian regions possess a unique set of resources that can provide the dynamic development of the tourism industry, therefore, to get in the near future a large socio-economic effect. References: 1. Itogovyj analiticheskij otchet po rezul tatam issledovanija po teme «Povyshenie turisticheskoj privlekatel nosti regionov kak strategicheskij faktor razvitija. Vozmozhnosti krizisa», [Jelektronnyj resurs] - Rezhim dostupa. - URL: (data obrashhenija: ). 2. Nukolaenko D.V. Rekreacionnoe resursovedenie: uchebnoe posobie. M.: VLADOS, s. 3. Pokshishevskij V.V. Naselenie i geografija. M.: Mysl, s. 4. Rekreacija: Nacional noe informacionnoe agentstvo «Prirodnye resursy» [Jelektronnyj resurs]. [sajt]. [2012]. Rezhim dostupa. - URL: 5. Rossija v cifrah. 2011: krat. stat. sb./ Rosstat. M., s. 6. Turizm v Rossii [Jelektronnyj resurs]. [sajt]. [2012]. Rezhim dostupa. - URL: php 7. Chislennost i migracija naselenija Rossijskoj Federacii v 2010 g./ Statisticheskij bjulleten. M.: Rosstat, s. Metelev I.S. - PhD (Economics), Associate Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V. Omsk HISTORICAL AND CULTURAL POTENTIAL OF RECREATIONAL RESOURCES OF THE TOURIST BUSINESS IN OMSK REGION Orljanskiy E. A. The article focuses on the historical and cultural elements of the recreational potential of tourism in Omsk region. Urban legends of Omsk, topics and links in prison, as well as ethnic and religious identity of the region can be used as such an element. Some special attention is paid to the historical episode of the early twentieth century, when Omsk functioned as the capital. Keywords: tourism, tourist resources, recreational resources, historic recreational resources, cultural recreational resources, the Civil War, the capital functions. Travel industry gave impetus to the development of many regions, both in Russia and abroad. More- over, many countries of the world have built and are building their entire economy around tourism (Cyprus, Malaysia, Thailand, etc.). Tourism is an important component of the economy of many countries, provides local employment, loading of hotels, restaurants, visiting entertainment, foreign exchange earnings, etc. Domestic economic nature tourism provides that a tourist is sure to leave your money in the visited country or locality. This business is based on the exploitation of local tourism resources, and in return the area or the state should get the revenue. The tourism industry is a multi-industrial complex, which involved the reproduction of the conditions for travel and leisure, that is, the production of tourist

95 95 Turystyka na Syberii services. Like any such complex, it depends on the availability of production resources. The implementation of the business in a market can be made with four main components of inputs: the investment of money capital, technology, human resources, recreational resources. In this regard, it must be concluded that one of the key (if not decisive) for the successful development of tourism in the region, it will be a complex of recreational resources, which can be defined as a combination of natural and artificial man-made objects that are suitable for the production of the tourist product. Support, maintenance and successful operation of recreational resources is the most complex component of the tourist business. Availability of investment capital, specific technologies and human resources is high. With recreational resource situation is much more complicated. Analysis of the successful examples of use of recreational resources allows them to identify the most effective types. First of all, to such species include recreational resources. These include, for example, the ability to provide quality health care to residents of other regions and countries. These opportunities are based on the presence in the region stable traditions of high quality medical services and, importantly, the prices are moderate. Similarly, a health resource is and operation of natural and climatic conditions for recreational activities. So, for a long time known spa and mud spas, and recently became widespread newest options, such as SPA, wellness, fitness. In addition to health resources, are important geographic resources, since they allow to provide services in the field of sports tourism, which is based on competition on the route, including the overcoming of obstacles in the environment (the passes, tops, rapids, canyons, caves, etc.). And in the distance, installed in the same environment and the artificial relief. A related resour- ce is the natural environment for adventure tourism, which is a form of leisure tourism, more or less related to the risk, due to the refusal of the latest technological devices livelihoods. Availability of investment capital, specific technologies and human resources is high. It should be recognized that the serious health or geographical recreational resources in our region do not. We can not define their competitive position by traditional medical practices, climatic conditions or unique landscape for sports tourism. Accordingly, we must find a competitive advantage in the third block of the recreational potential - city. Its formation is extremely difficult, if the region throughout its development was on the periphery of world and national historical, cultural and socio-economic processes. Naturally, our region does not fit this description. Omsk region has witnessed many important events in the political, economic, social and cultural history. Some events have left visible traces of the material, which require the creation of tourism infrastructure, after which they could be used. Among the historical events that you can take as a basis the appropriate recreational resource, the most early are the first steps in the development of Russian Siberia. This refers, of course, going to YYermak. Here is what is written on one of the historic sites: "There are at the Omsk land near the river Irtysh, hill, called YYermak s mane or YYermak s mountain. According to scientists, this is a natural formation. However, the popular belief gives another explanation for its occurrence. According to an old legend, here long before the founding of the city on the bank of the Irtysh is located on the parking Yermak scouting party led by Ivan Ring. At dawn patrol noticed the approaching cavalry Siberian Khan Kuchum. Tatar Cossacks could not catch unawares, those able to prepare to repel the attack. Battle began. Tatar soldiers realized that they can not defeat the enemy, and retreated. Yermak s followers, burying fallen friends, got into barges

96 Turystyka na Syberii 96 than the restoration of historical justice) is vital moand went down the river. Then he returned to the scene of the battle near the Tatars and Cossacks graves buried their dead comrades. Thus was formed a long mound, called Yermak s mane, which has survived to the present day ". [4] And this is not so important as the reality meets the legend. It is important that the region was the scene of great historical events - joining Siberia to the Russian state. This may well be a historical recreation resources. If we continue the theme of historical legends, the region, there are other variants, which, although they are not as serious historical background, it can act as a recreational resource. This is the story of the lost gold of M.A. Shanin, and the legend about the ghost of a fugitive prisoner Omsk fortress named course, and the story of the "Omsk mummy", stored at the Medical University from the 30's, and romance Lyubinsky Avenue. [4] It should be noted that the historical accuracy of these legends is a secondary aspect of the problem. Much more important is the ability of such information in its emotional impact of the consumer. We should not forget that it was the city of mystery and legend often raisins tourist routes in many cities of the world. The Omsk fortress provides another powerful recreational resource - a stay in Omsk F.M. Dostoevsky as a prisoner and convict. In general, subjects stay in Omsk famous exiles (NA Chizhov, NV Basargin) could be an important part of the programs of stages. To this element is a recreational resource and Moscow-Siberian highway. Another competitive advantage of the region, of the cultural and historical recreation resources, is its multi-ethnic and multi-religious composition. On this basis, it was possible to try to create an ethnographic complex, following the example of Swedish open-air museum "Skansen." In such a complex could be represented traditional dwellings characteri- stic of the region's ethnic, religious buildings, farm buildings. If this idea is also to submit to the historical development, the park can be obtained, showing the region in miniature with the entire ethnic and religious diversity. As in the previous period Omsk was a provincial city in Russia, but never before had he not held such a high position. And, finally, the main historical element of the regional recreational resource. This, of course, is a function of the period of execution of the capital city of Russia. In the midst of a civil war in late 1918, Omsk actually acquires capital status. Clearly, as in the previous period Omsk was a provincial city in Russia, but never before had he not held such a high position. At the time he first became a center for patriotic anti- -Bolshevik forces of the Siberian region, and with the advent of the A.V. Kolchak's Omsk became the main center of the struggle for the restoration of historical Russia. Even at the scientific level of socio-cultural phenomenon of Omsk as the capital of White Russia has not yet received a decent review and analysis. Therefore scientific and historical and tourist aspects of this phenomenon might come next. The basis of this recreational resource could be the historical sites associated with the activities of the management structures and military agencies, administrations Siberian Directorate and the Supreme Ruler. For example, in the building of the Medical Academy was then the Ministry of Finance, and the museum building was the residence of the City Vrubel commercial buildings. The building of the Legislative Assembly seat of government in the Senate, the Ministry of Justice and the Court of Justice (in the building of the Supreme Ruler and his government were sworn in). The building of the present regional chief of the Bank of Russia was a place to store the "golden reserve" of Russia. And, of course, the Palace of the Governor-General (there met the Council of Ministers) and the house of Batyushkin (residence of Kolchak) as the central objects of the program. The plan (other

97 97 Turystyka na Syberii nument installation A.V. Kolchak, who could become the starting position tourism program. Memorable places such a program needs to be done and the place of military action against regular and irregular red parts. Is urgent to create a museum complex dedicated to the status as the capital city and the Civil War in general. Its centerpiece would be a document the White Army and the civil administration, photography. [1] An essential element will be samples of arms and symbols. Subject capital White Russia, incidentally, is crossed with two episodes of urban legends. This refers to the mystery of the disappearance of the gold reserves of the Russian government and the history of the famous Banner Yermak. Operating experience of the historical aspect of the Omsk already there. Local researchers describe it as follows: "In 1994, in Omsk State historical museum was created a traveling exhibition" A. Kolchak. Portrait on the background of the epoch, "which was exhibited in several regional museums of the region. In 2004, 12 journalists of the channel together with historians have created a 30-minute TV show with elements of artistic reconstruction. In 2005, the Municipality of Omsk was a weekly political newspapers "third capital" in an official publication that publishes information on regulations governing the administration of the city of Omsk and the Omsk City Council. November 4, 2004 at the miracle kept the house in which was the official residence of the Supreme Governor (now there placed the city registry office), on the initiative of Omsk Governor L.K. Polezhayev was a memorial plaque in honor of the 130th anniversary of the birth of A. Kolchak. In 2008 opened a fast-food restaurant "Kolchak", issued by order of the owner AV Remizovich using photographs and other biographical material (to work a gallery "Przewalski's Horse" and the Omsk branch of the Russian Cultural Foundation ")". [3] Cossacks is a recreational resource ethnocultural huge potential. In addition to purely organizational issues, it is necessary also the political will and objective approach to historical events. The fact that representatives of the Communist and other left wing organizations strongly protest commemorating the A.V. Kolchak. In this sense, it is hoped that the power structures will not give in to their pressure, as these organizations can not claim a monopoly of representation of public opinion. At least the poll of the population showed that the position of the majority of the population is completely different. But the appeal to brutal repression by the white looks very strange, given the conditions of civil war and the proverbial story of violent crime the other side (after all, none of the representatives of the Communist and left wing organizations are not required on this basis, the demolition of monuments participants of events by the Bolsheviks). Do not forget that the White movement was fought for those ideals to which formally seeks the modern Russian society: the spiritual and cultural diversity, democratic political system and market economy. Perpetuate the memory A. Kolchak is needed in terms of the formation of the population objective assessment of the historical events. Indeed, to date all the monuments and place names related to an era devoted to only one of the opposing side, which in the long-term historical perspective is a loser. In this respect, it is hoped not only to the objective approach the authorities, but also on the active position patriotically oriented institutions such as the Cossacks and the Church. Cossacks is a recreational resource ethnocultural huge potential. In addition, the Cossacks were actively involved in the resistance to Bolshevism, and from their ranks came out for the legendary characters of the Omsk region (eg, Ataman Annenkov). Church history is closely intertwined with the events of the Civil War. Suffice it to recall the life, activities and martyred Archbishop of Omsk Sylvester. The activity of this hierarch of the

98 Turystyka na Syberii 98 Orthodox Church has left a deep mark in the history of the region, especially in the period of interest to us. It is also part of the recreational potential. In November 1918, Sylvester was elected head of the Provisional Supreme Church Authority of Siberia. He actively participated in church got away from her land and property in the schools resumed teaching of God's law, in Siberia, learning activity was restored in five seminaries and religious schools in five. January 29, 1919, Archbishop swore Admiral Kolchak as the Supreme Ruler of Russia. He initiated the restoration of the institution of military priests. Church administration, led them do outstanding work to explain the anti-christian nature of Bolshevism. In Omsk, news magazines "For Holy Russia" and "Siberian evangelist." After the retreat of the White Army, Archbishop Sylvester remained in his diocese, wanting to share the fate of their people. He was captured by the Bolsheviks in Omsk at the end of According to the data contained in his conduct, had been subjected to severe torture, from which he died a martyr's death. In 2000, the Holy Synod of the Russian Orthodox Church has ranked Archbishop Sylvester canonized the New Martyrs and Confessors Russian [2]. Thus, the region has a great historical and cultural recreation potential, among which the events of the civil war, when our city played capital functions. This recreational potential can be actively used to enhance tourism in the region. As consumers can act as the inhabitants of the Omsk region and other regions of Russia, as well as foreigners. A special segment of the market could be the representatives of the first wave of Russian emigration, and their descendants, who have a great interest in the events of that era. Development of tourism in the region on the basis of historical recreation resources can bring long term economic benefits. In addition, it must meet spiritual and cultural function. Activation of the historical and cultural recreational potential can contribute to a sense of civic responsibility, ethnic and religious tolerance, patriotism and love for the Homeland, and respect for the legacy of our ancestors. References: 1. Dejatel'nost' kolchakovskogo pravitel'stva [Jelektronnyj resurs] // Spravochnik-putevoditel' po fondam Gosudarstvennogo arhiva Omskoj oblasti «Belyj Omsk». - Rezhim dostupa. URL: html 2. Zhitie Svjatitelja Sil'vestra [Jelektronnyj resurs] // Omskaja Eparhija RPC: [sajt]. [2012]. URL: omsk-eparhiya.ru/svyatitel-silvestr 3. Sorokin A. P., Losunov A. M. Mifologema «stolichnosti» goroda Omska: istoricheskie osnovanija i sovremennyj kontekst [Jelektronnoe izdanie] // Kul'turologicheskij zhurnal Rezhim dostupa. URL: id=11 4. Shest' omskih sekretov [Jelektronnyj resurs] // Tajny HH veka: [sajt]. [2012]. URL: Orljanskiy E. A. - Candidate of historical sciences, professor Omsk Institute (branch)russian University of Economics named after G. V. Plekhanov Omsk EUROPEAN EXPERIENCE IN RURAL TOURISM ORGANIZATION The paper presents the basic national models and strategies of rural tourism development in Europe, emphasizes the importance of this sector of the tourism industry as a factor of sustainable development of rural areas and its prospects for Russia in terms of its joining Sviridova E.A. WTO. Keywords: rural tourism, eco-agro-tourism, rural areas, sustainable development, national models, the tourist market.

99 99 Turystyka na Syberii A powerful influence of environmental imperatives, the concepts of sustainable development and biodiversity conservation have resulted today in the extensive development of such business activities and forms of recreation as environmental or ecotourism, soft tourism, green, adventure, rural or agro-tourism. The large variety of undifferentiated terms in this area testifies to both the popularity of these types of tourism, and to the underdevelopment of terminology related to all forms of nature-oriented tourism which in itself can become an important incentive for the development of the science of tourism. Agro tourism is usually considered an activity organized in rural areas when the guests are provided with integrated services on accommodation, recreation, meals, excursions, leisure and sporting activities, active forms of tourism, organization of fishing, hunting, and on learning new skills. It is focused on the use of agricultural, natural, cultural, historical and other rural areas resources and their specificity to create an integrated tourism product [1]. Immediate connection with countryside is a common feature uniting rural tourism (or agrotourism - we will use these terms as synonyms), eco-tourism, ethnographic tourism, partly naturalistic and educational tourism, kinds of medical and sports tourism. And the relationship between the different types of such tourism is so close that one may speak about their merger. And in some cases these were different types of tourism that have initiated the development of rural tourism in the narrow sense. For example, this was the case with rural tourism development in Yorkshire, the home of the world famous Bronte sisters, and in Wiltshire which is located on the territory of the largest megalithic cult construction Stonehenge, dating from the III-II centuries B.C. In Ireland the development of rural tourism was more expressed in the areas with the primitive times monuments - dolmens, cromlechs, and tombs. The rise of rural tourism in the coastal areas of Norway was caused by high interest of tourists to visit the fjords (object of naturalistic tourism). That is why in current interna- tional tourism practice ecotourism and agrotourism have become complementary and interrelated concepts, and all kinds of tourism with a "gentle" effect on the environment and the local community and close for motivation - (rural, farm, sport, cooking, adventure, extreme, etc.) are often combined into a single sphere of eco-agro tourism. This is evident from the European experience: some organizations have included the term in their name (e.g. European Centre for Eco Agro Tourism - ECEAT) [2]. The concept of "rural area" is the delineating factor between the two types of tourism - rural and urban. Interpretation of the term "rural area" by the Organization for Economic Cooperation and Development (OECD) is based on population density parameter - rural area is the one in which the population density is less than 150 people per square kilometer. The very definition reads as follows - "rural area or rural district covers people, territory and resources of public landscape and small towns outside the immediate scope of the economic activity of large urban centers" [3]. In terms of physical geography rural area is characterized by the predominance of agricultural (agro) landscapes [1]. Naturally, there are large differences in the numerical parameters referring to the rural communities or urban type in various countries which makes it almost impossible to develop statistical compilation on rural tourism development at the international level. Today, rural tourism understood as all kinds of tourism in rural areas is a complex and rapidly developing field of tourism in Europe. The very idea of rural tourism appeared in Europe in the beginning of XIX century and by the middle of the last century has become a matter of national importance. At that time many European countries faced the problem of mass outflow of people to the cities as a result of industrialization in rural areas and the release of labor to industry. The need to develop alternative forms of employment in rural areas has led to the establishment of national government programs to support service delivery in rural areas. Currently, agro-to-

100 Turystyka na Syberii 100 urism in Europe is estimated to generate up to 30% of total tourism industry revenue and is the second most popular after a beach holiday. In many countries the development of this type of holiday has become main direction on protection and restoration of national rural landscapes - in this very way the beautiful alpine meadows of Switzerland, Dutch windmills and canals, old parks and villas in Italy were saved. Rural tourism is represented in almost all European countries, and each country has developed its own national model of its development. Geography of European agrotourism is traditionally represented by four regions: Northern Europe, Central Europe, Southern Europe and Eastern Europe. The cradle of European rural tourism is by far Central Europe, with France, Britain and Germany being the first countries to promote this area of tourism. British model of the rural tourism organization is interesting by a special system of tourist accommodation. Later this classification of accommodation facilities has been adopted by other European countries. The most popular among tourists are the three types of accommodation: 1) in the farmer house with breakfast included (farm B & B); 2) in a separate building (usually a small converted barn) on self-catering terms (self catering unit); 3) in the isolated building for 8-15 travelers (bunkhouse). This may be a large barn divided into a sleeping area, kitchen and bathroom. The last option is the most economical (average cost of overnight stay per person is about 10 Euro) and is therefore very popular among young people. Today, however, in addition to low-cost accommodation many regions started to develop also rural VIP-tourism designed for rich people. The two main types of class "luxury" accommodation are either staying in a completely renovated ancient manors, or in specially constructed mini-hotels and traditional style houses. Rural tourism is represented in almost all European countries The British model is also interesting by peculiar combination of tourism types reflecting the British commitment to sport and active recreation: hiking, cycling, horseback riding and pony rides (for children), playing football, cricket, golf and much more. Another feature of the British model of the rural tourism organization is the environmental education of children. Special pens for young animals (calves, goats, lambs and foals) give children the opportunity to take part in the care of small animals, which arises a sense of responsibility for the "younger friends", teaches self-reliance, develops empathy. Rural tourism in Great Britain is more developed in the south of the country due to the proximity of the capital and other major cities as well as a high concentration of monuments of primitive cultures. So now an important element of regional policy is to encourage the influx of tourists in rural Scotland and Northern Ireland. The French model of rural tourism organization offers more options than the British one. The countryside in France occupies about 80% of the territory and 29% of overnight stays of French and foreign tourists are in the rural areas. Rural tourism in France became part of the state policy which sought to stop the outflow of rural population to urban areas already in the 1950s. In addition, a sharp reduction in the production of wine and cheese (the pride of the French) has caused much anxiety. Public funds were allocated to restore 50 abandoned farmsteads with farms, dairies and wineries which later became the objects of rural tourism. It was supposed to become a secondary source of income for the villagers, but by the 1970s the income of the farmers from rural tourism in some cases began to exceed income from agricultural activities. Now in France about 45,000

101 101 Turystyka na Syberii rural households offer services for the tourists. Traditionally, the eastern part of France with its mountainous terrain (French Alps) is in particular favour with the tourists. Here one of the main motivations of rural recreation is sport tourism (walking on mountain trails, rock climbing, ski tourism). The neighborhood of a few countries (Switzerland, Italy, Germany, Belgium and Luxembourg) provides the inflow of foreign tourists. The South of the country is the area of beach tourism and major wine regions. As the world capital of haute cuisine, wine, cheese and seafood, France ranks high in terms of gastronomy and wine tourism. Gastronomic tourism involves trips to explore the cuisine of a particular region. In this case, tourists stay on farms offering full board. But stay in the homes of farmers is much less popular than, for example, in Germany, and the main means of tourist accommodation are small cottages- apartments. The French prefer to cook themselves using eco-friendly rural products. Therefore, in the villages located in the coastal zone the whole cottage blocks are built for tourists. Wine tourism, no doubt, is the "face" of the French rural tourism and involves a lot of tourist activities. These include wines and champagnes degustation, visiting wineries producing wines of the same name, the study of the winemaking process at the amateur and professional levels; learning the rules of serving wines, collecting vintage wines. Another feature is the combination of rural and educational tourism, especially in the Loire Valley where tourists can combine a holiday in rural areas with a tour of the famous castles. Rural tourism in Germany is represented in the most developed and richest areas and is typical mainly for western and southern lands (North Rhine-Westphalia, Baden-Württemberg, Bavaria, etc.) Faced with the need to recover the economy of depressed agricultural areas, gradually the federal lands, for- merly part of East Germany, are beginning to get engaged in the process of rural tourism development. In Germany, farm tourism is widespread which includes such common forms of leisure activities as helping the farmers, care for animals, picnics and fishing. And the preservation of traditional landscapes which components are rural communities is considered the priority task. As the world capital of haute cuisine, wine, cheese and seafood, France ranks high in terms of gastronomy and wine tourism. A large number of folk celebrations and folk festivals, village fairs contribute to the popularity of event tourism in rural areas. For example, the world-famous beer festival «Oktoberfest" attracts tourists from all over the world to Bavaria. Although the main events of the festival traditionally take place in Munich, many villages are trying to attract tourists with original holiday programs, especially since the true connoisseurs of beer are happy to taste new beer brands brewed by hundreds year old recipes. A high level of farm tourism is typical also of the Benelux countries. Structurally and organizationally rural tourism market in Belgium is similar to the French one and partially overlaps with it. In Belgium, several families often unite to promote environmentally friendly products made by one of the families on the farm. Some types of cheese, butter, jam, soft and alcoholic drinks are usually produced according to traditional recipes. These products have a quality label "Nature" and "Progress" recognized throughout Europe. The development and promotion of rural tourism in the country is based on the association, the first of which was appeared in Belgian Ministry of Tourism provides loans and grants to rural residents who want to rebuild their homes or build new ones to accommodate the tourists. In the North European countries Denmark, southern Sweden and Norway are especially notable on the rural tourism market. This is explained by severe climatic conditions in Scandinavia. As for Denmark,

102 Turystyka na Syberii 102 its agriculture is one of the most efficient in the European market, and a Danish farm is considered the standard for others to follow, so there is the growing interest of agro tourists to spend a holiday in this country. The «strongest" region of rural tourism on the market is traditionally Southern Europe - almost the whole Italy, the south of Spain, Greece and the Greek Islands, Cyprus. Italy in Europe holds the first place in rural tourism, its profits in this sector make on average 287 million euros a year. The birthday of the Italian rural tourism is considered to be December 5, 1985 when the country adopted a federal law on the development of this sector of national economy. Among the provinces of Italy Campania region, Puglia, Trentino- -Alto -Adige, Marche and Calabria were the first to appreciate the innovation. Today, the EU considers the Italy s experience in rural tourism as a way to save agriculture in Western Europe. All Italian tourist programs can be divided into three thematic groups: "Nature and Health", "Traditional gastronomy" and "Sport." Farms of the first type specialize in the combination of rural and ecological tourism (provinces of Chianti, Umbria and Sicily). Geography of farms belonging to the second group is wider - Liguria, Tuscany, Veneto, Umbria, Marche, Puglia and Calabria, as well as wine-growing regions of the country. Typically, each farmhouse is specialized and manufactures products that are typical of a given area. On the south and coastal islands these are fish and seafood, in the metropolitan region of Lazio - wines "Castelli Romani", in Abruzzo - olive oil. In almost all the Italian provinces there are farms who focus on sport, especially such popular as swimming, cycling, tennis and horseback riding. As in the UK, tourists are offered a choice of accommodation - in rooms, private homes or apartments. The most widely used is accommodation in apartments. A typical ratio is as follows: the households offering accommodation in apartments - 44%, in the rooms and apartments - 22%, only in the rooms - 30%. The remaining 4% specialize in providing services to the guests who prefer to live in tents in the open air. Rural tourism in Spain today is developed to a very high level it is a journey through the famous wine region, and rest on the beach, and acquaintance with culture and life of the country. The most common form of accommodation in rural areas is a country inn finca - it is usually a country house or the whole farm providing services to tourists. «Casa rurales is another type of accommodation in Spain. From finca casa rurales differs in that most of the time it is just a farmhouse with its typical village economic life. Part of this house is rented for the summer. Casa rurales is a perfect way to see the Spanish way of life from the inside. Ecotourism is an important component of rural tourism in Spain. The Europe's biggest reserve Los Picos de Europa, Lake Sanabria, reserves in the Pyrenees, Sierra Nevada attracts thousands of tourists. Accommodation in Spain on the territory of reserve is represented not only by agrotouristic estates, but also such types of housing as "refugio and "fonda. This budget types of accommodation offer tourists minimum comfort for modest money. Eastern European countries are in the early stages of the practical application of the concept of rural tourism. It is currently best developed in the Czech Republic, Poland, Slovakia, Hungary and Slovenia. At present, the bulk of agro tourists in the Czech Republic are visitors from the Netherlands, Germany, Belgium, Sweden. Agro tourism in the country is still a new area. Its development has been slow, as the majority of Czech agriculture households consider participation in the programs of rural tourism as an extra or too minor source of income. The most common type of rural tourism in the Czech Republic is horse farms (more than 150 farms in the country.) More exotic options are goat farm, where you can get acquainted with the process of making goat cheese, as well as learn the basics of caring for goats. Educational tourism is second popular. The guests are offered

103 103 Turystyka na Syberii guided tours often combined with, for example, the bike tour. Agro tourism in South Moravia is living in rural estates of the most famous wine producing region of the Czech Republic. And the opportunity to visit the famous Czech brewery will be provided by the Plzeň region estates in West Bohemia. Poland is now one of the leaders among the countries of Eastern Europe in the field of agro-tourism. This is not surprising: Poland is an agricultural country with the number of farms in line with the U.S. Active development of agro-tourism in the country began in the late 90's and today in Poland, there are over 50 agro tourist associations and 8000 agro tourist estates. According to incomplete statistics, every year in this country agro tour business service more than 500 thousand people and the quality level of provided services meets the EU standards. Many farms in Poland offer visitors several accommodation options, from a room in a traditional Polish farmhouse to comfortable rooms in a hotel or a mini-hotel, built on the farm territory. Among the regions of Poland where you can find the most extensive selection of farm cottages, farms and residences are Pomerania, Masuria, Pomerania and Velikolskoe Lubusz Lakes. And Beskidy Mountains south of Krakow, a neighborhood of Zielona Gora and Poznan belong to the brightest spots famous for its scenery and original way of life. The Polish state encourages the development of rural tourism, supporting local people involved in tourism development by providing various loans. In addition, residents of tourist villages are exempt from certain taxes on income from tourism. An effective way to develop rural tourism in Poland is very low prices and tariffs in comparison with the prices of accommodation and food services offered by classical forms of tourism. [4] If we look at the EU tourism market as a whole, rural tourism provides today ¾ of all revenues from tourism. Statistics show that 68% of Western Europeans spend their holidays in their own country, and 20% - in other European Member States. In total, about 90% of Western Europeans do not leave Europe during the holiday, with one in four spending it in the countryside guided by considerations of economy and the quality of services received. [5] Alongside with a large number of national organizations and associations that support the development of agro-tourism in the European countries, there are pan-european institutional structures to promote the services of rural tourism. The best known of such a structure is the European Federation of Rural Green Tourism (the European Federation of Farm and Village Tourism) - "EUROGITES". It brings together 35 professional and trade organizations of 28 countries in geographical Europe and represents rural tourism in general (more than 400,000 farms and about 3.6 ml of accommodation units of various levels and classes) [6]. Pan-European programme LEADER (Liaisons Entre Actions pour le Developpement des Economies Rurales) is targeted by the EU for the integrated development of rural areas, including through rural tourism and was first presented in 1990.Out of more than 200 regions participating in the program a third focuses on the development of tourist activity. A new version of LEADER covers wider rural areas of Europe. Currently, there are reasons to expect continued growth in demand for rural tours. One of the most important principles of modern tourism is its sustainable development. Article 1 of the World Charter «On sustainable tourism" considers sustainable tourism such tourism development that must be environmentally acceptable in the long term, economically viable, socially and ethically balanced for local communities. Sustainable development is a controlled process involving global resources management in order to ensure their viability, thus creating the possibility of preservation of our natural and cultural resources including protected areas. [7] Rural tourism is included in the general concept of tourism and is complex, because comprises activities such as accommodation, food, tourist traffic, the provision of basic and additional services. On the other hand, rural tourism includes economic activity

104 Turystyka na Syberii 104 in agriculture (the processing of agricultural products on farms and selling them through retail chains) and also the way to enjoy your leisure time. Being a major factor of the sustainable development of rural areas (as the international experience testifies) tourism in rural areas has a number of obvious advantages which include: - reducing unemployment, stimulating the creation of new jobs, - revenue growth and rising living standards of rural residents with relatively low financial costs; - improving farms and villages, and the development of engineering and social infrastructure; - small business development in rural areas, as well as increasing environmental attractiveness of rural areas. - promotion of local attractions, the preservation of local customs, folklore, crafts; - raising the cultural and educational level of the rural population; - can be a source of local budgets additional income; - unloads the most popular tourist centers reducing negative environmental consequences of too intense activity in the "prestigious" regions [8]. Russia s joining the WTO is a serious challenge for the agricultural sector. In this new environment it is imperative to support our weak agriculture so that it did not fall under the pressure of more competitive foreign rivals. And "green box" measures which focus on social development of rural areas, preservation of the rural population, providing a decent standard of life of farmers, support for alternative employment in rural areas are extremely important. In this light, the most promising solution to our farmers could be rural tourism. It was the way the developed countries in Europe once has chosen- and it has paid off. References: 1. Sajt «AgroTurizmAssociacii» - ru/association/sciencework/ Sajt ECEAT OECD. Creating Rural Indicators for Shaping Territorial Policy. Paris,1994. Dostupno na www. oecd.org/dataoecd/42/ 4. Materialy sajta world.wide.tour.ru 5. Anthony Chamy. Accessible Sustainable Ecotourism: Necessary Market Adjustments in a New Age of Travel. Ecotours, Zakonodatel'stvo o turizme v Rossijskoj Federacii i za rubezhom. Sostojanie i perspektivy. Dostupno na committee 8. Mirela Mazilu. Agrotourism-an alternative for a sustainable rural development Kosice, 5-7 October,2006. Dostupno na www. kgptour.tuke.sk Sviridova E.A. - PhD (Linguistics), Assistant Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V. Omsk PECULIARITIES AND TOURISM DEVELOPMENT PROSPECTS IN OMSK REGION This article outlines the role and place of tourism in the regional economy. Some features of the development of tourism in the Omsk region are revealed, which have been caused by historical, geographical and socio- -economic factors. The author analyzes the investment component of the tourism market and points out the need for its development within the developed concept of socio-economic development of Omsk region. Khobotova S.N. Keywords: Tourism, regional economy, travel agents, the strategy of socio-economic development of Omsk region. The development of tourism in the regions of the RF, as well as throughout the world, depends on a combination of factors that determine the historical, climatic, political and socio-economic situation of the

105 105 Turystyka na Syberii its own specifics. So, in Omsk there are over 200 tourism enterprises, the vast majority of them are travel agencies, only three companies are the tour operators for outbound tourism and 5 - Inland. To date, four major tour operators, who have their own brands, stable market, opened their offices here in Omsk. (1) That brand symbolizes stability characteristics and properties of the tourist services, the level of customer service. Through the active promotion of their fundamentals brands data tour operators have stable customer base. Analysis of tourist flows in the Omsk region in recent years has shown that the most promising segment of consumers of regional tourism can be local residents. Of the 400 thousand people each year are placed in the field of hotel facilities, only about 100 thousand - foreigners. This is why the region is implementing a program of tourism development, associated not with entry flows and the internal - Holidays Omsk in his native land. According to statistics, most of Omsk (52%) spend their holidays in the Omsk region. Also, polls show that the holiday weekend, especially families and youth, preferably in nature than in the city. In this regard, the main task of the development of tourism in the Omsk region - creation of conditions for the rest of its inhabitants in the region. Given the difficult economic and social situation of the Omsk region, as set out in the Letter of the Governor of the Omsk Region VI Nazarov Legislative Assembly of Omsk Region goda, significance of this trend for Omsk is an important factor in the quality of life in the region. According V.I.Nazarova, according to statistics of indicators we have in the black. Overall, however, the key estimates on a national scale in the area recently, clearly lowered position. Thus, the gross regional product of the region from 17 seats in 2004, moved up to 25th in The volume of investment in the same period we have lost 5 positions. Today we are on the 37th place in the rankings for this indicator. Not better things to indicators of living standards. According to the last census, in the Omsk region is not two million. Moreover, there is a pronounced migration from ruterritory that is attractive to tourists. It is known that in the international division of labor there are some states whose budget is largely formed up from the revenues of this industry. For example, during recent decade, flourishing tourism industry has been stated in Turkey, Thailand, Egypt, China, due to the huge influx of tourists, including those from Russia. For effective functioning of this sector an extensive infrastructure associated with hotel, restaurant, transportation, insurance and entertainment business is being established. It becomes clear that the development of this area requires significant investments, competent marketing approach to promote tourism products and support of regional authorities. Let s analyze the status and characteristics of the sector of the regional economy in Omsk region. First, the tourism industry in our region is different. It consists in the fact that the Omsk region, due to its geopolitical location, is a minimal sector of the tourist market of Russia. It is caused by the reason of the absence of historical tourist destinations, as well as the fact that the city of Omsk has been "closed" for a long time. However, according to the adviser to the Minister of Youth, Sports and Physical Education Irina Ranninen :Omsk region has untapped natural potential, comparable to its attractive, health, cultural qualities of a well-known classical areas of tourism (1). Each year, for a variety of purposes, our region has more than 16 thousand foreign guests. This does not include citizens of the CIS countries, among which a lot of visitors from neighboring Kazakhstan, with an annual flow of foreign statistics migration service, up to 99 thousand Even those who come to Omsk on a business trip, still use its infrastructure, go on trips, visit museums. The organizers of the business programs always add a visit to the entertainment part of the Omsk attractions. Attracting business events in Omsk area - this is one of the possibilities for the development of tourism in the Omsk region. Secondly, in terms of the tourism business, which is associated with the promotion of tourism products, it also has

106 Turystyka na Syberii 106 sitive investment image of the Omsk region: signifiral areas. Life expectancy at us - one of the highest in Siberia, but lower than the Russian average. On wage levels we thirties. The gap with the average wage level is 20 percent. (3) Thus, given the modest income residents of the region, on the one hand, and the possibility of natural and recreational potential of the region, on the other, in the socio-economic development of the Omsk region to 2020 states that the purpose of development is to create a tourism based on natural ecological and recreational resources Omsk Region modern tourism industry, which provides ample opportunities for recreation, study of unique natural features, cultural and historical attractions of the Omsk region. (5) The priorities of the Government of the Omsk region in this field are: development of existing and new tourism and recreation, recreational, resort areas; Attracting investors in tourism; Development of tourism infrastructure; preservation of nature and historical and cultural heritage of the Omsk region, the development of the museum and exhibition activities and crafts; Creating a positive image of the Omsk region as a region attractive to tourists; promoting staffing tourism. Advanced projects for development of the tourism industry is the creation of the following tourism and recreational areas: Muromtsevsky zone ("five mysterious lake"); Krasnoyarsk-Chernoluchinskaya zone; resort area on Lake Ebeyty. As part of the strategy of social and economic development of Omsk region to region in 2020 adopted a departmental program "Development of Tourism in the Omsk region in " Its main goal is to create conditions for the development of tourism in the region. In funding the program is 15 million The Omsk is well preserved objects of wooden architecture over three years. These funds are for the development of tourism brand Omsk region and promotion of its tourism resources in other regions, participation in exhibitions, preparation of promotional materials, conducting informational tours for representatives of the tourist industry and the media. Part of the funds will go to support small businesses in the tourism industry by organizing competitions and tenders, as well as on the development of active tourism in the region: an tursletov, organization of tourist sites. For three years in May, a regional tourist exhibition "Industry of rest, treatment and tourism" has been held in Omsk. Now the region is arranging to celebrate the 300th anniversary of Omsk in There is a draft of "Park of the 300th anniversary of the city." Today, one of the most interesting objects in the Omsk region is a historical-cultural complex "old Siberian" in the settlement Bolsherechye which is of tourist attractions for Omsk citizens as well as for neighboring regions. Omsk region is also included in the international tourist project "Great Tea Road". The historic town of Tara, located 300 miles from Omsk, is on this ancient caravan route. The city is well preserved objects of wooden architecture. However, for the active tourist attraction with the necessary infrastructure of tourist services at the current level of quality. So the idea of a tourism cluster in the Omsk region can become a form to be able to offer a quality product at competitive tourist Omsk ground. Finally, an important condition for the development of the regional economy in general and tourism in particular is attracting investors. Omsk region despite the problems of its development is positioned as the region attractive in terms of business and investment. The regional government is interested in attracting domestic and foreign investment for the development of priority sectors of the regional economy. Include the following components of a po-

107 107 Turystyka na Syberii cant resource potential (human, natural, investment), the presence of a developed manufacturing industries (chemical and petrochemical, oil refining, food processing, construction materials, machinery, wood processing), favorable geographical position, the cross-border position (the border with the Republic of Kazakhstan), transportation system, commercial development of natural resources in the North region, the development of research and education center, high-tech production technology, modern business infrastructure and industrial infrastructure and a significant potential for the development of small business, and effective foreign economic cooperation, the existence of legislation supporting investment activities. In this case, the productive forces of the Omsk region has its own peculiarities - the territorial division of labor. Thus every economic region has its own specialized production. The main production forces are concentrated in the administrative center - the city of Omsk. There are five economic regions of the Omsk region with its specialization, more precisely, the singular points of the growth, the development of which the most promising for the area: 1. Central economic region (Omsk and the Omsk region): - Industrial-production zone; - Zone of the development of new technologies; - Mechanical engineering; - Biotechnology industry; - Agriculture; - The transport complex (in Omsk is most of the logistics nodes); - Tourism zone. 2. Northern Economic Region (Tara, Ust-Ishim, Bolsheukovsky, Sedelnikovsky, the Sign and Tevrizsky areas): - Oil, natural gas, ore sand zircon-ilmenite deposits; - Extraction and processing of sapropel; - Manufacture of peat briquettes, flax; - Forest products, wood pellets; - A transport corridor (road way Tobolsk - Tara - Tomsk). 3. West Economic Region (Azov, Isilkulsky, Krutinsky, Lubinsky, Maryanovsky, Moskalensky, Nazyvaevskaya, Tyukalinsk areas): - An agricultural area (agriculture, dairy and beef cattle, the processing of products); - Extraction and processing of sapropel; - Manufacture of bricks; - A transport unit (Trans-Siberian railway, Kazakhstan's path); - Tourist and recreation area. 4. East Economic Region (Bolsherechensky, Gorky, Kalachinsk Kolosovsky Kormilovsky, Muromtsevsky, Nizhneomsky, Sargatskoe areas): - The development of large-scale livestock systems; - Processing of agricultural products; - Manufacture of bricks; - A transport unit (Trans-); - Tourist and recreation area. 5. Southern Economic Region (Novovarshavsky, Odessa, Okoneshnikovsky, Pavlograd, Poltava, Russian-Polyansky, Taurian, Cherlaksky, Scherbakulsky areas): - Grain production, grain processing; - Construction of livestock farms; - Vagonokolesnye workshops (station "Irtysh"); - Transport Corridor (transit of goods to Central Asia); - Cross-border trade cooperation. Thus, the economy of Omsk region, based on a combination of different spheres of economic activity, not only in diversified economic activities, but also territorial location. This separation allows investors to carry out the most accurate analysis of the socio- -economic development of regions and determine which areas have the prerequisites for accelerated economic growth, and which areas are problematic from the point of view of economic development. Omsk Regional Government actively encourages investors in tourism to create based on natural ecological and recreational resources in the region's mo-

108 Turystyka na Syberii 108 dern tourism industry, which provides ample opportunities for recreation, learning the unique natural, cultural and historical sites of the Omsk region and Russia as a whole. In three of the five areas highlighted tourism sector. Increase investments in Omsk region facilitates the implementation of national projects, federal and regional target programs. Regional government has established a regulatory framework in the areas of investment: Resolution of the Government of Omsk region 94-p: approved members of the Board of Investment under the government of the region; Resolution of the Government of Omsk region 55-P: The Regulations for the Board of Investment of the Government of the Omsk region; Resolution of the Government of Omsk region 32-p "On monitoring the implementation of the investment project and the execution of the investment agreement"; Law of the Omsk region 1249-OZ "On public-private partnership in the Omsk region." (6) In order to establish the most-favored investment in the region, there is the Law "On stimulation of investment activity on the territory of the Omsk region." The law defines the legal basis for state support of investment activity in the region, the form and procedure of presentation, fixed procedure for ensuring the rights and interests of investors, the system guarantees the investment activity in the region. The basic conditions of use of various forms of state support are as follows: the corresponding investment project priorities of socio-economic development of the Omsk region, multiple return on in- vestment, budget provision of employment growth, higher wages. By the beginning of 2013 the concept of socio-economic development of the Omsk region will also have been introduced, developed on behalf of the Regional Government of the consulting firm Strategy Partner's Group. (4) One may hope, there will be detailed mechanisms for the implementation of not only the basic sectors of the economy, such as: petrochemicals, engineering and agro-industry, but also the development of the services sector, which includes tourism. References: 1. Vlasti Omskoj oblasti hotjat razvivat' turizm dlja «svoih» [Jelektronnyj resurs]. Rezhim dostupa. URL: news_ _3.stm 2. Koncepcija razvitija turizma v Omskoj oblasti na gody [Jelektronnyj resurs]. Rezhim dostupa. URL: PublicAuthorities/executivelist/MDMS/otrasl/turizm/ html 3. Poslanie Gubernatora Omskoj oblasti V.I. Nazarova Zakonodatel'nomu Sobraniju Omskoj oblasti «Osnovnye napravlenija bjudzhetnoj, jekonomicheskoj i social'noj politiki Omskoj oblasti na 2013 god» goda [Jelektronnyj resurs]. Rezhim dostupa. URL: 4. Strategija na vyrost// Nota Bene/ Osoboe Vnimanie (105). - S Strategija social'no-jekonomicheskogo razvitija Omskoj oblasti do 2020 goda [Jelektronnyj resurs]. Rezhim dostupa. URL: ru/government/branches/economy/development- Strategy.html 6. Investicionnyj klimat Omskoj oblasti [Jelektronnyj resurs]. Rezhim dostupa. URL: -venchur.ru/. Khobotova S.N. - Candidate of Sc.(Econ), Associate Professor Omsk Institute (branch) Russian University of Economics named after G. V. Plekhanov Omsk

109 109 Turystyka na Syberii TYUKALINSK - A TOWN AT THE SIBERIAN HIGHWAY (XVIII - XIX CENTURIES) Akhtyamov V.V. The article describes the Tyukalinsk city, built on the site of the Siberian tract. The author examined the life of the "small town" of Western Siberia from mid to mid XVIII XIX centuries. Keywords: Siberian road, caste and class structure of the population. Initially in the area of the future Tyukalinsk line passed military fortifications (outposts), where the Cossacks were on duty. But it soon became clear that to defend this part of the Russian border is not necessary, as the main military clashes took place on to Omsk and the south-eastern section of the boundary. Southern borders of Western Siberia will become a battleground Russian, Jungars and Kazakhs. Land of the Great Moscow-Siberian road with center Tyukalinsk longer perform military functions, but developed into an important administrative and commercial center of Omsk district. Several generations of the Cossacks, merchants, explorers, merchants and service class equips this corner of the Siberian land. Starting point is an expedition engineer lieutenant Buteneva engineering department of the Omsk fortress, which in 1758 conducted a reconnaissance, identify the areas under the settlement and said 12 seats, suitable for residence, including on the river Tyukalinke. Siberian governor general in gg. F. Soimonov known Russian scientist hydrographer and cartographer, in 1759 issued a decree on the establishment of a new road "post road" and invites willing to settle along the new section of the Siberian tract. In a fairly short period of time (to 1763) Tyukalinsk stanets received the status of "settlement", because of the neighboring Tarski, and Ishim Yalutorovsk counties reached the governor's call for a large flow of immigrants. Tyukalinsk settlement became the center of the newly populated region, which is characterized by favorable conditions for farming - black earth to plow farming, grasslands for cattle in the meadows, huge tracts of forest, as well as hunting and fishing. At the present emblem Tyukalinsk "on a yellow background shows two crossed green pines and around two black fox skins" [5], which represents the main economic features of the city at the Siberian tract. Naturally, the trading position predetermined further expansion and improvement of the main shopping artery, which linked China via Moscow and Siberia. Fig. 1 Tyukalinsk s Coat Numerous modern village Tyukalinsk area was inhabited in the period exiles from European Russia, in particular, such as a village, and Nagibin Bekisheva who are still among the largest in the area. In 1782, Catherine II to carry out administrative reform, and created the Omsk district, which is in charge is Tyukalinsk settlement, in turn, is divisible by four parish: Tyukalinsk, Kabyrdakskaya, Krutinskaya Bazhenov and [7]. Up to the beginning of the XIX century, the Tukalinsk lived as a parish center with a large tract: build buildings, streets widened, there are numerous crafts. Decree of Emperor Alexander I in 1822 in the provin-

110 Turystyka na Syberii 110 ce of Tobolsk was founded Tyukalinsk District, which included the territory stretched along the Siberian road from the river Ishim to Chany lake. Tukalinsk was declared a city, and the new status of the ongoing story pritraktovoy territory. Of course, for a long time remained the way of people, mainly, agricultural, dominated by agriculture and animal husbandry. But the main branch of the income of local residents were private carting. Along the road there was a set of warehouses, inns, various workshops, specializing in tinning tract. of trade and crafts. City regulations in 1870 in Siberia introduced rapidly, so that by the end of the 70's. XIX century in Western Siberia were the first elections to municipal councils and town councils with elected mayor. In 1878 the town was granted the status of the district, and later - the county town of County Tyukalinsk Tobolsk Province. "In this time of social and class structure of the population Tyukalinsk as follows: hereditary nobles - 5 (0.4%), the clergy - 14 (1.2%), merchants and honorary citizens of 107 (9.1%), the Table 1 The population in the XIX century Tyukalinsk Characteristically, in the 30's and 40's. XIX c. a decrease in the population of "city" (see Table 1.) [8], and soon in 1838 Tukalinsk was left by state and connected to the Omsk district. In fact, until the middle of the XIX century. Bale was a actually a large village, which is reflected in the absence of mention of it in the reference books and travel descriptions of contemporaries. Formation of the administrative center of the send occurred, naturally, to the detriment of trade and economic area, which resulted in a significant number of people in the vibration, and to change the status. Tatar Cossack detachment, the police department, the administration of local government, hospitals, prisons and schools - are typical touches town. And only with the conduct of the country's bourgeois reforms of Alexander II prompted the city to a new stage of development of its activities as a center middle class (55.7%), 155 farmers (13.2%), lower military ranks in the service (8.6%), retired and selling 15 (1.3%), deportees (10, 3%)". Thus, urban estates were at this time a large part of its population. Caste and class structure of the population Tyukalinsk by this time was quite urban view, which allows researchers to rank Tukalinsk to the established in the late XIX - early XX centuries. type of "small towns" in Siberia. References: 1. Alisov D. A. Kul tura gorodov Srednego Priirtysh ja v XIX nachale XX vv. Omsk: Izd-vo Omskogo gos. ped. un-ta, s. 2. Dolgushin A. Tjukalinskie byli. Ocherki istorii goroda i rajona. Omsk: IPK «Omich», s. 3. Kuznecova F.S. Osvoenie suhoputnyh traktov Zapadnoj Sibiri v XVIII v.: mezhvuzovskij sbornik nauchnyh trudov // Zemledel cheskoe i promyslovoe osvoenie Sibiri XVII nachalo XX vv. Novosibirsk,

111 111 Turystyka na Syberii S Kolesnikov A. D. Russkoe naselenie Zapadnoj Sibiri v XVIII nachale XIX vv. Omsk,: Izd-vo Omskogo un-ta, s. 5. Tjukalinsk [Jelektronnyj resurs] // Vikipedija: [sajt]. [2012]. URL: 6. Sibirskij trakt [Jelektronnyj resurs] // Vikipedija: [sajt]. [2012]. URL: 7. Istoricheskaja spravka // Omskaja gubernija: [sajt]. [2012]. URL: ment/generalinfo/symbols1/hystory.html 8. Social no-kul turnoe razvitie gorodov Tara i Tjukalinsk v 19 nachale 20 v.v. [Jelektronnyj resurs]. Rezhim dostupa. URL: monoalisov/m7.html Akhtyamov V.V. - Candidate of historical sciences Omsk Institute (branch) Russian University of Economics Named after G.V.Plekhanov Omsk THE ROLE OF ROUTE DEVELOPMENT AND CULTURAL LANDSCAPE IN SOCIAL AND CULTURAL LIFE AND IN THE DEVELOPMENT OF TOURISM Lizunov V.V. The article presents the routes and values of the development of Siberia; the important role of "a cultural landscape" as systems of communicative and valuable phenomena in sociocultural life and tourism development is noted. Keywords: territorial development, socio-cultural life, cultural landscape, communicative structure, institutions, intersubject communications, spiritual life, traditional culture, radical reform, civil society, the development of tourism. At present the most important tasks for the Russian regions is to study the causes of the diversity of the cultural environment area, and identify the conditions under which in some regions is formed by a high cultural and spiritual potential, and others become centers of social tensions and cultural regression, how to use the socio-cultural heterogeneity of the territory for solutions objectives of its harmonious development. To this end, developing, for example, theoretical and applied research of the cultural heritage and contemporary social and cultural life created by the different stages of development of the territory of Russian Urals and Western Siberia [1-4]. This research methodology unit introduces the concept of "cultural landscape" of the territory, the structure of which is formed into a certain system of values and communicative phenomena [5]. Communicative structure of the cultural landscape associated with the two main forms of communication. The first of these involves the development of surface transport: waterways, land and railways. The second form are the social and cultural intersubjective communication: information communications connecting sociocultural communities, cultural heritage, historical archetypes, social and cultural memory, etc. Each of these communications related to certain institutions (from Lat. Institution - a custom instruction) and systems of values inherent in some form of development. Institutions are the primary elements of the driving forces of society (material, moral, ethical and legal factors) considered in historical development. In the case of design solutions in intercultural communication formed a certain mentality, a certain "common language. In addition to the forms of overcoming linguistic difficulties, it includes logical rules, plans, procedures, etc. as cultural (cognitive) funds for general organization of the parties (that is socially

112 Turystyka na Syberii 112 organized) thought process [6-8]. In the most general terms, given the periodization of the development of society, as proposed by Bell and D. A. Toffler, we can talk about the values of pre-industrial, industrial and post-industrial development [9-10]. Fedorov R.Y. highlighted the dominance of specific value systems inherent in some historical periods. These examples include the development of a radical transformation of values that has occurred as a result of the reforms of Peter I, after the Revolution of 1917, during a series of industrialization of the twentieth century. [11] In a localized scale in these positions can be considered "low value" of local communities, defining sociocultural characteristics of a given area. Each type of society has its specific forms of communication development. Thus, the main communication development of pre-industrial society is a natural means of communication of natural origin (sea, rivers, prairies). For industrial-type companies at the forefront of development man-made routes (land, rail, linear utilities). In post-industrial society as the dominant communication system development began to serve the network (network information broadcast, the network of social institutions, networks of trade, production and services, etc.). Post-industrial forms of development are in fact "internal colonization," because this is not the development of the territory "from scratch", and the form that develops on the basis of the previous one. But they are by the "virtualization" of the development process can seriously change the specificity of the cultural landscape site, bypassing the traditional backbone of development. The illustrations are examples of the most remote, peri-urban communities which preserved elements of traditional forms of culture and way of life, through the media or a network of trade and services reach samples of mass culture and consumption patterns significantly alter the values and way of life of local people. Exploring the history of development of the Urals and Western Siberia, several examples of when routes and appropriate forms of development disappeared, but retain the value of the development, in the form of "implicit" forms of communication continue to have a significant impact on the features of the culture that formed in place of the route. Thus, the first stage of development of the Siberian lands from the end to the middle of XVI XVIII century was associated with the formation of the complex routes, known as the "Siberian route." He took back to Zavolochye - historical and cultural district of the Russian North, located near the confluence of the Northern Dvina Sukhona and research site. Of the area were in great cities Ustyug Tot'ma Solvychegodsk Kargopol and in whose life played an important role further trade and commercial ties, left much of the pioneers of the eastern borders of Russia. This route passes through the North Urals, which was built Babinov road [12], connecting Solikamsk and Verkhoturye subsequently prolonged to Tyumen and Tobolsk. This more convenient way, which was koroche 2 thousand miles, was opened in 1597 "industrial man" Artemije Babinovym. B in 1598 after the construction of this road Verkhotursk fort was declared a government tract. In Siberia the route coincides with the direction of major rivers, which had built a number of supporting cities forts: Obdorsk, Tara, Eniseisk etc. For nearly 150 years it served as the main line of development of the Siberian lands, which introduces the important attributes of the Russian state and spiritual culture, formed meaningful forms of cultural and spiritual life, erected outstanding examples of the local church and civil architecture, founded monasteries and educational institutions. [13] In the II half of XVIII century in the course of development of the Urals and Siberia, to replace the "Siberian Way" came a new system of land trans-siberian routes associated with implementing the reforms of Peter I. Construction of St. Petersburg and the subsequent withdrawal of the Black Sea coast, undermined the exclusive commercial importance of the Russian North, predetermined the subsequent decline of

113 113 Turystyka na Syberii which played an important role in the development of Siberian cities such as Great Ustyug Kargopol Solvychegodsk etc. Another decisive factor in the behavior of the TSR development, was the creation in this period of major industrial centers in the Urals. In accordance with the results of the Tyumen Scientific Center of the Russian Academy of Sciences in the culture of the early outposts Cherdyn, contains layers of different forms and values of the material and spiritual culture. They store the values of traditional culture, defining the spiritual, historical and cultural identity of the regions in which they are located. Many of them have remained outstanding historic city forming architectural and landscape complex (Great Ustyug Solikamsk Tobolsk). Other cities are unique organically preserved elements of Solikamsk Verkhoturye and the traditional way of life, folklore, Tobolsk dominant system of values characteristic of pre-industrial forms of development. The historic centers of the cities The historic centers of the cities formally incorporated into the environment, the importance of spiritual institutions are spiritual life (Tot'ma, Cher- dyn, Verkhoturye). In many of these cities are particularly revered Orthodox relics, unique formally incorporated into the historical and architectural monuments, major museums-rese- always prevailed over secular. environment, the importance of spiritual institutions are always prevailed over secular. In construction since the beginning of XVIII century the Urals city of Yekaterinburg-mills, Nizhny Tagil, Nevyansk and others can clearly trace the embodiment of society's values of industrial type: rationalization and secularization of the cultural landscape, the desire to subdue the forces of nature and the organization itself to the practical tasks of settlement patterns of production. In the second half of the XVIII century, the growing influence of new, mainly industrialized centers of economic and socio-cultural development: Perm, Yekaterinburg, Omsk, Krasnoyarsk, etc. contributed to a shift in the hundreds of kilometers to the south of many sections of the "Siberian way." This process was marked by the official opening in 1783, the Great Siberian road, which became the forerunner of the Trans-Siberian Railway. Cities, which played a key role in the early stage of development of Siberia, were out of the major transit routes, and key elements of the transmission of social and cultural innovation they became centers of traditional culture that continue to reproduce the values characteristic of the era of its heyday. Despite the fact that today these cities combined transport lines, they form a kind of historical-geographical network that rves. [14] At the Institute of Ecological Problems of the North, Ural Branch of Russian Academy of Sciences since 2004, operates the project "a unique historical settlement of the Russian North", which is regarded as the cultural landscape of the real (physical and financial), the embodiment of the cultural space as the joint creation of man and nature, is a complex system of material and spiritual values that have a high degree of environmental, historical and cultural urological informative [15]. It is a resource for social and economic development of the region, including the revival of rural areas, popular culture, tourism, construction of tourist infrastructure. Legal protection of the resource as the heritage and development allows you to create more jobs, increase the value and significance of the territory. The inclusion of the concept of "heritage" in the activities of government, legal, and social structures and the historical continuity, allows not only to develop and sustain and develop the traditional lifestyles and cultural values. Comprehensive study of route development and cultural landscape not only promotes understanding of historical processes and contemporary socio-cultural situation, but serves as a basis for effective social control. Emergency urgent to study the role of traditional cultural values in modern society, which are

114 Turystyka na Syberii 114 becoming more dominant features of post-industrial development. According to Russian President Dmitry Medvedev is now "in Russian society lost moral compass." As a result of the revolutions, radical reform and economic crisis, Russia is suffering the largest national disaster in the history of the world, which is truly catastrophic, including - associated with the threat of depopulation, decline in population of regions and loss of value of traditional culture. The analysis of Russian social disasters shows that the important role played by them in the crisis of relations between society, government and the business community [16], and the loss of moral values and the semantic content of the activities. It is therefore particularly important in today's globalized information society, especially for effective socio-economic development, takes a reading, understanding and preservation of traditional cultural expressions, as well of values and communication, have shaped a particular cultural landscape. The basis of his life is not only the development of the economic and administrative elements, but also the factors that are responsible for the value of its intellectual and cultural life, historical traditions and developing civil society. [17] Identification, description and use of interest of history, culture and nature becomes urgent character also in the tourist-excursion purposes, as it is essential for the development of the tourist industry. Such a unique place in the Omsk region is the site of the Moscow-Siberian road length of about 400 kilometers, which passes through villages: Outpost - substitution - batten - Zudilovo - Large Uki - Firstova - Chaunin - Avyak - Zavialovo - Sloboda - Znamenskoye - Tara - Takmyk - crossing Irtysh - Artynov - Kartasheva - lances - Rubber. Tract was the world's longest road running, but its entire length it was the shortest route, linking the eastern outskirts of the Russian state and the center. On the highway going the whole flow of trade traffic from Russia to Siberia, China and back. In addition to commercial traffic passed by people of different rank and from step to step foot moving party exiles. The exact date of the start of construction of the Siberian tract called impossible, since some of its parts were built and mastered at different times. Creating a path is also associated with the development of the Russian Empire postal [18-19]. By Siberian route were at different times of the expedition led by members of the Omsk Division of the Russian Geographical Society (RGS) AP Palashenkova, DN Fialkow, Natural and climatic conditions allow you to organize excursions on the highway and sports tourism FI Novikov. As a result of the expeditions were prepared to include path in the list of objects for sightseeing visit. In addition to the path along it, there are numerous sites to visit: reserves, hydrological objects, archaeological sites (among them unique, such as "Wonderful mountain"), natural history museums (Outpost, substitutions, Big Uki, Firstova, Sloboda Znamenskoye, Tara). Human settlements have their own distinctive traits of the forest north of the area. Along the path there are all conditions for hunting, sport fishing, video and photo shoots, mushrooms, berries (cranberries, cranberry, cherry, raspberry, currant, etc.) and cedar. In the villages, museums and residential preserved elements of traditional craft (wood carving, weaving, weaving, etc.). North is a rich source of folklore. Major population centers are located along the highway, have a certain, although insufficient, infrastructure that can be used for tourism purposes. Natural and climatic conditions allow you to organize excursions on the highway and sports tourism (hiking, skiing, cycling, car, horse). The most favorable time of year for them is the period of August - September and winter season.

115 115 Turystyka na Syberii Currently Omsk branch of the Russian Geographical Society (IA Vyatkin, F. Novikov) offers cooperation in this regard to all interested organizations and professionals. In the first phase of tourism development path it is used for intraregional tourism flows. As the development of the most unique and exotic land offered to visit and foreign tourists. This involves recreational and economic evaluation of the area for future tourism development. Create a tourist route Moscow-Siberian route within the Omsk region can contribute to the socio- -economic development Bolsheukovskogo, the Sign, Tarski Bolsherechenskogo, Muromtsevsky areas. Obviously, apart from the regional programs should be developed as the Omsk regional section for inclusion in the next stage of the Federal Target Program "Development of tourism in the Russian Federation." References: 1. Fedorov R.Ju. Morfologija kul'turnogo landshafta regiona: tezisy dokladov i vystuplenij IV Rossijskogo filosofskogo kongressa «Filosofija i budushhee civilizacii», Moskva, maja 2005 g., v 5 t. - T. 4. M.: Sovremennye tetradi, S Ganopol'skij M.G., Fedorov R.Ju. Magistrali osvoenija kak osnova formirovanija kul'turnogo landshafta regiona (opyt istoriko-geograficheskoj rekonstrukcii)// Vestnik Tjumenskogo gos. Universiteta S Internet-proekt Put' v Sibir' [Jelektronnyj resurs]. Rezhim dostupa. URL: 4. Lizunov V.V. Istoricheskaja rol' kul'turnogo landshafta v sociokul'turnoj zhizni i social'nom upravlenii // Vlast' S Fedorov R.Ju. Cennosti osvoenija v kul'turnom landshafte. // Pytanni mastacvaznaўstva, jetnalogiii i falklarystiki. Vyp. 3: u 2 ch. Chastka 2 / In-t mastacvaznaўstva, jetnagrafii i fal'kloru imja K. Krapivy NAN Belarusi. - Minsk: Prava i jekanomika, S Fedorov R.Ju. Cennosti osvoenija v kul'turnom landshafte. // Pytanni mastacvaznaўstva, jetnalogiii i falklarystiki. Vyp. 3: u 2 ch. Chastka 2 / In-t mastacvaznaўstva, jetnagrafii i fal'kloru imja K. Krapivy NAN Belarusi. - Minsk: Prava i jekanomika, S Lizunov V.V. O roli nravstvennosti i refleksivnogo upravlenija v social'nom partnerstve i jeffektivnom razvitii: materialy II mezhvuzovskogo seminara «Jekonomicheskie sistemy i social'nye struktury», OGU, 3 6 aprelja Omsk: Izd-vo Om. gos. un-ta, S Maracha V.G. Issledovanie myshlenija v MMK i samoorganizacija metodologa: semioticheskie i institucional'nye predposylki. M.: Kentavr, S Bell D. The Coming of Post-Industrial Society. A Venture in Social Forecasting. N.Y., Toffler A. A. Third Wave. - N.Y., Fedorov R.Ju. Cennosti osvoenija v kul'turnom landshafte. // Pytanni mastacvaznaўstva, jetnalogiii i falklarystiki. Vyp. 3: u 2 ch. Chastka 2 / In-t mastacvaznaўstva, jetnagrafii i fal'kloru imja K. Krapivy NAN Belarusi. - Minsk: Prava i jekanomika, S Babinovskaja doroga put' dlinoju v 400 let: Nauchno-populjarnoe izdanie / Pod. red. Shilova V.V., Bordinskih G.A. Berezniki, Fedorov R.Ju. Cennosti osvoenija v kul'turnom landshafte. // Pytanni mastacvaznaўstva, jetnalogiii i falklarystiki. Vyp. 3: u 2 ch. Chastka 2 / In-t mastacvaznaўstva, jetnagrafii i fal'kloru imja K. Krapivy NAN Belarusi. - Minsk: Prava i jekanomika, S Fedorov R.Ju. Cennosti osvoenija v kul'turnom landshafte. // Pytanni mastacvaznaўstva, jetnalogiii i falklarystiki. Vyp. 3: u 2 ch. Chastka 2 / In-t mastacvaznaўstva, jetnagrafii i fal'kloru imja K. Krapivy NAN Belarusi. - Minsk: Prava i jekanomika, S Permilovskaja A.B. Kul'turnyj landshaft Russkogo Severa kak ob#ekt nasledija v aspekte regional'noj politiki // Vlast' S NP «Jekonomicheskaja jekspertnaja gruppa». Obshhestvo, biznes, vlast' // Al'manah associacii nezavisimyh centrov jekonomicheskogo analiza ( gg.) vypusk S Lizunov V.V., Metelev I.S. Istoricheskaja rol' kul'turnogo landshafta v razvitii Sibiri: sb.mat-lov Mezhdunarodnoj nauchno-praktich. konf-cii «Rossija i Evropa. Edinoe jekonomicheskoe prostranstvo», Omsk Institute(Branch) of the Russian state University of Trade and Economics, 2-3 dekabrja 2010 g. Omsk: Izdatel " Omsk Institute(Branch) of the Russian state University of Trade and Economics", С Palashenkov A.F. "Iz proshlogo starogo Moskovsko-Sibirskogo trakta", "Izvestija Omskogo otdela geograficheskogo obshhestva SSSR", izd.9 (16), Fialkov D.N. "Put' sibirskij, dal'nij". Omsk, Lizunov V.V. - Candidate of Science, Associate Professor Omsk Institute(Branch) of the Russian University of Economics Named after G.V.Plekhanov Omsk

116 Turystyka na Syberii 116 ECOLOGICAL TOURISM IN GOLDEN RING OF MIDDLE IIRTYSH AREA Goncharova O.V. Ischak E.R. The article presents the characteristics of protected areas located along the Golden Ring of Middle Irtysh. Keywords: eco-tourism, eco-tourism sites, protected areas, wildlife sanctuaries, Golden Ring of Middle Irtysh, the Moscow-Siberian highway. Golden Ring of Middle Irtysh is the name of the ecological tourist route which will pass through the settlements of the Omsk region along the Moscow- -Siberian tract (Fig. 1). Ecological tourism has important educational, recreational, aesthetic and recreation value. In world practice, this type of tourism is realized mainly in protected areas (PAs), often in national parks. The bases for the development of ecological tourism are usually national parks and biosphere reserves. Global eco-tourism in protected areas generates income in the hundreds of millions of dollars. The international environmental community appreciating the high importance of protected areas in Fig. 1. Golden Ring of Middle Irtysh Trips to the Golden Ring Middle Irtysh can become popular export of travel products. Ecological tourist route is a promising form of tourism activities with environmental and educational value. At the world level ecotourism is one of the five key strategic directions of tourism development accounting now for 2.4% of the total tourism industry. The official status and the name of "ecological tourism" have been assigned to this type of tourism in At present, there are many definitions of ecotourism. Definition adopted by the World Tourism Organization says: "Eco-tourism includes all forms of nature-based tourism in which the main motivation of the tourists is the observation of and communion with nature" (WTO, the Terms of Reference, 2001). Russia as a planetary resource is now actively involved in their activities through their foundations and international organizations. Various problems of the protected areas development in Russia are addressed to in the Program SEPS-3 of the British Council, for example, in projects: SEPS 332 (Improvement of the regional legal framework for protected areas and conservation of rare species); SEPS 350 (Partnership of Russian organizations to strengthen international environmental cooperation: a common position at the World conservation Congress), etc. Charitable Foundation "Wildlife Conservation Center" lets newsletter "Nature Reserves and National Parks" and provides grants thus helping Russia s Pas with equipment, maintenance, environmental projects, the de-

117 117 Turystyka na Syberii velopment of eco-tourism in the protected areas of this country. The current state of protected areas in Russia is characterized by poor financial support. Decline during the last decades of budget financing resulted in an outflow of highly qualified specialists, economic use of protected areas and their inability to provide proper protection, increased poaching, etc. The PAs own financial revenues are gained in most cases from the lease of land, penalties for illegal activities in protected areas and other types of economic activity. Therefore, ecotourism is necessary to improve the financial situation of protected areas. While involving natural heritage, it should: be based upon observance of the natural state of the environment in the region; act as a way of ecological education; be environmentally and economically efficient and be able to ensure sustainable development of regions. [4] Moscow-Siberian highway is an old land route from European Russia to China through Siberia (photo 1). The total length of the way from Moscow to Beijing was according to one estimate 8,332 versts and according to others versts (1 versta equals m ) (photo 2). The legal basis of construction of the Great Siberian tract was an ukase of the tsar in 1689 to build the road connecting Moscow with Siberia. The construction of the tract started in 1730 to last for centuries. Trailbreakers, servicemen and merchants took part in it. In the first half of the XVIII century factory owners and merchants began to lay the Siberian highway from Kazan to Yekaterinburg, and further to Tyumen: Forpost - Stanovka - Reshetino - Ribino (Bolshie Uki) - Tara - Tomsk (photo 3). Moscow-Siberian tract gave a powerful impetus to the development of the northern regions of the Omsk region. Annually tens of thousands of coachmen, about one hundred thousand carts carrying furs, leather, fish, Chinese goods (furs, tea, tobacco, silk and satin fabrics) etc. drove on the Moscow tract. One of the feature of the settlements around the tract were the buildings on both sides of the road and the great extent of the streets (1-2 km from the center Photo 1. Memorial sign and milestones in the area up to Forpost after Stanovka Photo 2. Map of Moscow-Siberian tract in the Museum of the Moscow-Siberian tract (Bolsheuki, Omsk region)

118 Turystyka na Syberii 118 Photo 3. Map of Museum Preserve Moscow-Siberian tract in Bolshie Uki (Omsk region) to the suburbs). Central transfer point was Forpost with the main occupation of its population being horse-cab driving; the number of horses exceeded the population number. After the construction of the Trans-Siberian Railway the importance of Moscow-Siberian tract significantly decreased. Decades later, the road was winding through the wetlands, destroyed milestones and abandoned villages, the area has become deserted, and the road, once thriving with busy working life began to ruin and was forgotten... In the Golden Ring of Middle Irtysh there are preserved and maintained facilities that are valuable landmarks of our region history which are of interest to both Russian citizens and foreign guests. Several sections of the Moscow-Siberian tract (Sekmenevo, Novologinovo, Zudilovo,Orlovo, Radishchevo, Kushayly, Bolshie Uki Stanovka part, etc.) survived in their original form. They now are historical landmarks of local importance. In Bolsheukovskij district there is the Museum of the Moscow-Siberian tract - the only one to the east of the Urals and the second museum in the Russian Federation which aim is to reconstruct and to show the history of the great trade, postal, and the chained prisoners road [3]. Rich is the nature of the Middle Irtysh [5]. Local people from old times preserved certain parts of the landscape with a particular ecological role intact [2, p. 480]. The objects of ecological tourism along the Golden Ring of Irtysh territories could become: ecosystems: lakes, rivers, woods, etc.; the flora and fauna objects and their ecological niches. Of the former Moscow-Siberian tract territory there are State Natural game (zoological) reserve of federal status Bairovsky, state natural hunting (zoological) reserves of regional status Zaozerniy, Kileyny ; natural landmarks of local status Zelenaya Rosha, Frunze, Mezhdurechensky, Krasnoozersky, Irgutsky (Table 1); Bolsherechensky National Zoo. The State Natural Game (Zoological) Reserve Bairovsky was the first to be organized in Omsk Irtysh region in It represents the northern steppe with lakes, wetlands, isolated forest patches. The terrain with cleavages is advantageous for sheltering wildlife. Extensive natural meadows, birch and aspen groves, shrubs, rich marsh vegetation, fields with crops making good food source attract boars, deer, grouse. The reserve is the migration route from north to south for the elk, migrating Red-breasted Goose. The most popular tourist destination in the area is the Cheromykhovyi ostrov. It is a vast hill where curly birch, bird cherry, peony grow. The only river flowing Osha flows along the northern border of the reserve. The territory abounds (about 80)in lakes of various sizes, the majority of which is concentrated in the south-eastern part. Some of them dry up in some years, while others are subject to the developing waterlogging. The largest lakes are Chistogai, Severnoe, Poldnevoe. The main object of protection include elk, deer, wild boar, fox, marten, muskrat, rabbit, weasel, polecat, stoat as well as upland, waterfowl and marsh fowl. But the most numerous are river ducks and diving ducks. White-tailed eagle which is in the Red

119 119 Turystyka na Syberii Table 1. The list of protected areas of Omsk region as of (according to the Ministry of Natural Resources and Environment of the Omsk region) [1, p ] Book of Russia nests here. rian roe deer winter camps and the annual migration State natural hunting (zoological) reserves of regional status Zaozerniy and «Kileiniy» exist from necessary environmental balance and stability of the routes of wild hoofed animals; 5) maintaining the The objectives of the reserves are: 1) preservation of natural systems in their natural state, 2) the changes taking place in them. ecosystems, and 6) monitoring of natural systems and preservation, restoration and reproduction of economically valuable species and enriching adjacent land Rosha was established in It is located on the The natural monument of local status Zelenaya of economic use with them; 3) protection of rare or territory of Bolsheukovskij distirict near the village threatened animal species, 4) protection of the Sibe- of Firstovjo. Spruce, pine, larch, Siberian pine, birch,

120 Turystyka na Syberii 120 aspen, ash, etc.grow here. The purpose of this monument of nature is to preserve the unique flora and fauna for the present and future generations, to improve the ecological awareness of the population. The State Bolsherechensky Zoo is the only Russian village zoo and one of the most northerly in the world! Zoos usually appear first in the cities but in the Omsk region the only zoo is located 200 km from the regional center in the picturesque valley of the river and takes a large area of 9 hectares. Despite the remoteness from the regional center, more than 100 thousand people visit it annually. It started in 1984 as a school zoo located in the courtyard of the secondary school 2. The collection grew gradually and consisted mostly from local animals brought by the villagers.here were wounded deer, ducking, little fox, bear cub and even tiger. In a small body of water swans from the poultry farm were splashing; neighboring farms gave donkey, ponies, camels. Children eagerly took care of zoo pets, conducted tours for smaller children, rode a pony. Initially, the school zoo was awarded the status of a regional one, and in 1987 of the state one. This is an very interesting area of wildlife in the Omsk region to be visited any time of a year! In summer you can enjoy the animals (more than 2,000 specimen of about 200 species, including 15 species listed in the Red Book of the Russian Federation and 41 species - in the IUCN Red List). In winter theatrical tours with Santa Claus, Snow Maiden, as well as the heroes of tales are arranged in the zoo. Bolshereche also have a number of tourist attractions - old wooden houses, folk festivals. Ecological tourism on the territory of former tract allows all kinds of pedestrian, equestrian, cycling tourism as well as zoological, ornithological, entomological, botanical, paleontological, and other tours with a naturalist, complex ecological and ethnographic tours, etc. Eco-tourism can be presented in different forms: passive one when tourists will get ecology information and environmental education; passive charitable, when tourists will get ecological information, environmental education and will provide some financial support to address the challenges facing the object (s) of the trip; active when the tourists take part in environmental activities ; active scientific when tourists take part in environmental research as scientific staff. Ecological tourism in Tarskij, Ust-Ishimskij, Znamenskij, Sargatskij, Bolsherechenskyi, Tyukalinskyi, Bolsheukovskyi districts located on the territory of the former Moscow-Siberian tract will play an important role leading to: intensification of tourism activity; economic development of the regions; improvement of the protected areas status; improvement of the protected natural complexes status; harmonization of environmental ideology in the country; increase of our region rating in Russia and abroad. education of patriotism and national pride; References: 1. Goncharova O.V. Jekologija: uchebnoe posobie. Omsk: Izdatel Omskij institut (filial) RGTJeU, s. 2. Zemlja, na kotoroj my zhivem. Priroda i prirodopol zovanie Omskogo Priirtysh ja. Omsk: Manifest, s. 3. Zenzin E.P. Po Moskovsko-Sibirskomu traktu: buklet-putevoditel. Bol shie Uki, Menedzhment turizma: Turizm i otraslevye sistemy: uchebnik. M.: Finansy i statistika, s. 5. Sidorov G.N., Kassal B.Ju., Frolov K.V., Goncharova O.V. Pushnye zveri Srednego Priirtysh ja (Teriofauna Omskoj oblasti): monografija. Omsk: Izdatel stvo Nauka, Poligraficheskij centr KAN, s. Goncharova O.V. - PhD(Biology), Associate Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V.Omsk Ischak E.R. - Senior Lecturer Omsk Institute (branch),russian University of Economics named after Plekhanov G.V.Omsk

121 121 Turystyka na Syberii TRAVELOGUE IS METHODOLOGICAL SHAPING OF THE MODERN TOURIST PRODUCT Efimova S.V. The article considers the methodological importance of discourse-travelogue in the development of tourist routes concepts for the formation of innovative products and attraction of target groups. Keywords: travelogue, chronotope, travel, existential desolation, values. Human nature is directed not only to the knowledge itself, but may be more to understand and define the world as a journey. Modern people are more and more emphasizing various types of travel: only on Russian television channels, we can find dozens of programs and form a view as to who and how to travel, consumer interest in the region, country, type of tourism. In addition, they can add publications and actively growing network of travel companies, Internet sites, etc. It proves to be a new reality, affecting the interests of not only the elite, but also other sectors of society. It leads to the need of understanding of the theoretical basis of this existence. You can probably say that we are at the beginnings of a new direction of philosophical discourse: the travelogue. [2] As it was noted by ideology, one bought other strictly categorical values, however, during its development significant categorical basis was already observed. In particular, the "time-space is a category that allows you to present the travelogue in its space-time dimension" [3, p.99]. In our context, it is interesting to note the researchers found Georg Simmel and Vladimir Yankelevich, who clarify the discourse as a discourse of travelogue adventures: adventure as what is surprising and leads to new experiences. Adventure is what interrupts the normal sequence of daily events, routine breaks in life which brings new colors, sounds and emotions. Thus, for each trip it is opening, and the author of the trip is the one who is involved in the travelogue. Transition to other cultural space and time creats a new and different reality (connotation). For this study, the interest is primarily philosophical and epistemological metaphor is chronotope ("search", "path of knowledge", "meeting") and cultural studies metaphor - "Journey" [3, p.100]. The development of human space is not only in the study of their world, which is marked by certain boundaries (birth, location, social groups, etc.), but what is beyond these searches which seems to be most interesting, and sometimes more important. A typical hero, pushing the limits, is Hercules: he performs his feats not in a familiar and well-known space, and the boundaries within which he connects the known and the unknown. In a geographical sense it is a concept of the horizon as the limit beyond which there is something that drives a man in search of the unknown. Since the origins of this lie in the past, let s look for them in the Greco-Roman culture. The interesting thing is that destination and type of travel has changed little. Historically, the movement and the search for new exodus from daily life practice and territorial unity of society in the state led to the need to make contact with the remote regions and support them over the centuries, it is proved by archaeological findings. Thus, the researchers note that in ancient Greece there was the need in travel for trade relations, religious traditions, political affairs, and military expeditions, family problems and, of course, curiosity and a passion for adventure [1, p.60-74]. Greek and Roman population, developing new space, pursued not only pragmatic goals (social, economic, political), but also found the new things that enable the development of deep semantic context of

122 Turystyka na Syberii 122 travel. It is known that the Romans already enjoyed visiting places associated with the names of famous people of the past, it was in the era of the Roman Empire, it became fashionable to buy travel packages with the amenities and without worries. This practice created the original development of the private hospitality (different from the system that prevailed in Greece), and later, the appearance of the inns and hotels developed system [1, p.94-99]. Travel requires developing a highly developed infrastructure, availability of maps, which is the case in the Roman Empire. Continuing the discussion of the need for understanding and travelogue of a new reality in relation to the increasing flows of travel to different needs, it is worth noting that another feature of the travelogue which is a new system of temporal relations: the past - the knowledge of the place and the events before the new, now - the actual creation of new, adventure, the future - it is conditional new skyline. It is the formation of a new culture, philosophical meaning, the political space of the Other, that is always associated with claims to space and time. Specifically, that within the space time can overlap and change. To the past due to its importance for the present, visiting places is connected with the characters or personalities, and events have influenced the present, or an attempt to improve their status. Snobbery and vanity were also incentives for making long-distance trips, Pliny the Younger found the reasoning in this regard: "We used to go on a journey and cross the sea, willing to learn something, and do not pay attention to what's in front of our eyes. Is it so arranged by nature that we are not interested friends and looking for the remote, it weakens all desire, if it is easy to meet, we put off visiting the fact that you can always see in the hope that we can see it often - but we do not know much in our city and the surrounding area, not only their own impressions, but from the stories. Whether it's in Achaia, in Egypt, in Asia or in any other country, rich in wonders, we would have heard about it."[1, p.77]. Specifically, that within the space time can overlap and change In the development of philosophical and epistemological and culturological metaphor chronotope offers another dimension that reflects a certain connotations - existential abandonment, shown at a time when the adventure develops an unexpected scenario. The current situation here may be related to the methods of achieving travel - transport: a flight delay due to bad weather conditions, acts of God, related to the economic condition of tour operators, etc. For an example, the two stories. The first occurred in 2010 due to volcanic activity, during this period, the author of this article was to fly to a city in Europe. The aircraft flew to Moscow, but there was no opportunity to continue the flight. People experienced the doom situation in different ways: someone tried to connect, someone stormed trains, however, in this case fatality shot collectivity: near the airport and railway stations people were in the same situation. You were not alone, and it relieved some of the tension. Another case involved a different individual experiences. Of course, it was a little adventure that ended very well, and gave some experience. Sheremetyevo, Terminal F, the plane was delayed long enough. Night added nervousness, it came to the front of transit flights, abandonment felt more than ever - you were the only one facing the problem. Dim lights in an empty room of transit passengers, carelessly discarded paper, black computer screens, tablets lack the time and the names of the staff - all spoke about the futility of waiting and at least some help and explanations for the flight being late. All attempts to contact the staff or services were unsuccessful, The situation was the same everywhere: in the terminal, or security officers, or vendors of boutiques and cafes.

123 123 Turystyka na Syberii About forty minutes later a sleepy employee appeared at the bar, suggested that the representative of an airline company operating the flight, but... The representative of the company was literally outside the terminal, abroad, here and useful experience travelogue: it was necessary to go beyond that is cause representative of the company, but it was not easy, we had to look for new options, contact the airline. State of helplessness and bewilderment was compounded by the fact that the Chinese had come up to the counter and the Irish treated with attention, worthy of royalty. The sense of abandonment disappeared only when in the same room the abandoned passengers of the flight began to appear, and together received information that the plane on which we were to fly further, had to be waied. Upon arrival to the destination the group linked circumstances, disintegrated, but it is not the cause of the depression, which the author felt in the hall of transit passengers. Anyone traveling in space, which creates special time parameters associated with guides - guides, who must have not only knowledge, but also communication skills, when they, along with reliable information in their stories intertwine legendary stories: "A wonderful charm of fiction, which admixed poets to his works, it is necessary for their students, as the Athenians and Thebans, and residents of other cities such stories tend to give great importance to his country. If someone had taken these similar stories from Greece, the commentators could easily die of hunger, because foreigners and the gift did not want to hear the truth, "- writes Lucian [1, p.78]. How often do you remember these words when Russian guides in Russian cities are giving faded dates to groups with colorless voices that are not woven into the fabric of intrigue and mystery, a mystery. And how surprised guides Europe or Israel, which is flavored with his narrative intimate details of the life of the royals, the sentimental tale of love and loyalty, and even enthusiastically painted courage and resilience of soldiers in battle. Thus, building the tourist routes and creating pro- jects, the motive to commit travel should be clear: pragmatic motive (search for a new residence, the search for a better life, the search for economic, cultural and other ties, etc.); completion of some past projections and their connection with the present (Gestalt) that can be implemented, for example, by building a family tree, search for traces of the ancestors, etc.; the desire to break the daily routine, to have new experiences and even get involved in adventure and the like; search for new information, new knowledge to further build up a picture of the world, as well as others. Omsk and Omsk region, founded in 1716, are well placed to satisfy the motives of travelers not only from their country but the adventurers from abroad. The Third Capital of Russia with surviving residence of its ruler AV Kolchak, is rich in cultural heritage, attracting the halls of art and local history museums, Old Omsk fortress preserves the memory of the Dostoevsky s stay. In terms of Russia's accession to the WTO we are facing tough search for original Russian products that could be claimed fairly selective and choosy for foreign consumers. Severity, mystery, remoteness of the Siberian centers from civilization always attracted foreigners. But not all regions are equally well known and visited by foreign guests. According to the Federal Tourism Agency, the world's most well-known travel brands are Moscow, St. Petersburg, Golden Ring of Russia, Lake Baikal, Kamchatka. Many regions should heed the words of Pliny the Younger and not accustomed to the fact that far away, and to the fact that close to use it as a dainty interesting place that say, and interesting to read and where to direct our thoughts and later way. Omsk region, if you look at it from the height of its historical value for the Russian and the international community, it could be another brand in the Russian list. Favorable moment in this promotion is a change in the concept and the Federal Tourism Agency, which began offering acti-

124 Turystyka na Syberii 124 vities aimed at the promotion of the tourist product of the Russian Federation for the international and domestic tourism markets in the implementation in 2013 of the Federal Target Program "Development of domestic tourism in the Russian Federation ( ). " This concept gives us confidence in the promise of a new product launch on the market of tourist services. It is known that the rapid development of the town was the beginning of the construction of the Trans- -Siberian railway, but for a long time the only way, connecting Siberia to the European part of Russia, was the Moscow-Siberian highway. In the historical past, it played an important role in the economic, social and political history of Russia, the settlement and development of Siberia is inextricably linked to the history channel. Of course, that in modern times, many milestones have new interpretation, however, it is treated as an exile, the chains distance remains an attractive thing for tourists. In 1790, the author of "The Journey from Petersburg to Moscow" Radishchev followed Siberian highway to Yakutia to Ilmen jail after Rybin (now the village of Uki Large Omsk region) in 1850, great and esteemed Russian writer F.M.Dostoevsky arrived in Siberia, in Decembrists followed soon by their wives Trubetskaya Volkonskaya and others went to Siberia and if the period of their stay in East Siberia is known and was studied well, then Western Siberia is still waiting to be explored. At a distance from the center, moving path to the south in the early XIX century, infrastructure have rendered good service path: the only preserved in its original form section of the old is "Vladimirka" located in Bolsheuky. In the old road between permutations and outposts on the 18-km section there are still 65 turns. The picture of the past helps to restore the remains of old trees, memorials and striped milestones. In other districts of the Omsk region the tract or plowed are covered with asphalt, but there are areas overgrown with bushes, which can be restored. All settlements, united to the "Golden Ring Ir- tysh", have their face and their unique features. Some of them already meet tourists (Bolsherechye, Tara), but the full potential of this region has not been exhausted yet. Giving the development to the region and identifying the above reasons to attract tourists, we should pay attention to the promising possibilities: emergence of innovative tourist route involves the creation of new jobs. Perhaps it is the prospects for the active participation of the region and in the "Nationals" - the pragmatic motive; remoteness of the area, insufficient to stimulate and structure, it allows to position the region as an alternative route and adventure tourism, eco-tourism, etc. - Testing, discovery, adventure, escape from everyday life; involvement of historical data to reconstruct the history of families, completion of previous projections and their connection to the present (in this direction online people resource can be formed: the names, fate, etc. This direction today is claimed as a resource attracting the attention of those whose ancestors came from Poland to Siberia, Finland, Germany and other European regions to form an active tourist interest); search for a new - archaeological potential of Tara, settlement Sargatka for archeologists, anthropologists and other scholars of antiquities. References: 1. Vinnichuk L. Ljudi, nravy i obychai Drevnej Grecii i Rima / Per. s pol'sk. V.K. Ronina. M.: Vyssh.shk., Rusakova O.F. Diskurs-issledovanija traveloga: kljuchevye podhody: materialy kruglogo stola VI Rossijskogo filosofskogo kongressa. Nizhnij Novgorod, ijunja 2012g. / Pod. red. O.F.Rusakovoj. Ekaterinburg: ID «Diskurs-Pi», S Rusakova O.F. Hronotop traveloga: konceptual'no- -diskursivnyj analiz: materialy kruglogo stola VI Rossijskogo filosofskogo kongressa. Nizhnij Novgorod, ijunja 2012g. / Pod. red. O.F.Rusakovoj. Ekaterinburg: ID «Diskurs-Pi», S Efimova S.V. - PhD, Associate Professor Russian University of Economics Named After G. V. Plekhanov, Омск.

125 125 Turystyka na Syberii OMSK REGION RESOURCES AS OBJECTS OF ECOLOGICAL TOURISM Shkurko O.V. The article addresses the issue of the development of ecological tourism in the Omsk region, in particular, ecotourism within protected areas. The author treats the concept of ecotourism and considers that the natural resources of the Omsk region are potential objects of ecological tourism. Keywords: ecotourism, Omsk region resources, protected natural areas. One of the most promising types of tourism that have emerged in recent years is eco-tourism. Eco-tourism is a growing sector of the tourism industry. In some developing countries (Kenya, Ecuador, Costa Rica, Nepal), it is the main source of foreign exchange earnings. We shall first consider the concept of "eco-tourism" which is still the point of heated discussions and disputes. This is due to the fact that the name of this type of tourism is made up of two different words - ecology and tourism. These concepts are inseparable, because modern tourism is harmful to the environment. Eco-tourism in different regions of the world is treated differently. For example, in the European concept of ecotourism emphasis is on sustainability of tourism, preservation of the remaining natural resources. In Australia, the activity is more directed to the nature awareness, outdoor recreation with the emotional and aesthetic purposes. The U.S Ecotourism Society definition lays the main emphasis on the soft, sustainable tourism, preservation and conservation of the natural environment. It runs that "ecotourism is all kinds of tourism and recreation in nature, which do not affect the natural complexes, promote conservation and improve the welfare of local people" [1]. There are other definitions, but all of them contain some common features. First, ecotourism is a journey in order to rest and experience nature in the places relatively little affected by human impact. These are, as a rule, natural parks, reserves and other protected areas. Second, ecotourism implies certain fairly strict rules of conduct, more stringent than on usual tourist routes. Third, it has a relatively weak influence on the environment. This type of tourism is often called "soft tourism". [2]. Eco-tourism in different regions of the world is treated differently The main goals of ecotourism are environmental education, nature experience, the development of ethical behavior in the environment and the sense of responsibility, restoration of spiritual and physical strength, proper rest in a natural environment. Ecotourism covers a fairly wide range of tourist activities: research and educational tours (ornithological, botanical, landscape, geographical, archaeological, ethnographic, and others), adventure tours (walking, water, horse, mountain), summer student practice, summer camps and programs for school children, a weekend trip. Ecological tourism belongs to the group of natural-based tourism, which, in turn is divided into two main types: ecotourism within specially protected natural territories and ecotourism beyond the boundaries of protected areas [3]. Let us dwell on the first type of ecotourism. Tourism and reserves, at first glance, are two contradictory concepts; however, reserves have great potential for ecotourism. The protection of nature and envi-

126 Turystyka na Syberii 126 ronment is now considered among the most important issues in many regions of Russia and Omsk region is not an exception here. Let us try to determine what resources of Omsk Irtysh region can be used as objects of ecological tourism. There are 133 state-protected objects including 32 reserves, 13 botanical parks, 99 natural monuments in Omsk region. Evaluating the role of protected areas in the multiplication and conservation of fauna of the Omsk region, it is important to note an exceptional role of Bairovsky Republican State Reserve, organized in January 17, 1959 in Tyukalinsk, Kolosovsky and Sargatskoe areas. This is a unique nature reserve of Irtysh area covering 64,831 ha. The main direction of the reserve is reproduction and protection of swans, geese, ducks, cranes, marsh and field game, as well as elk, deer and hare. Here are the major nesting sites of whooper swan, gray goose, gray crane. Molting waterfowl come flying here from other water bodies areas. The bulk of the transit game stops on the lakes reserve (white-fronted goose, bean goose). The reserve is also home to muskrat, fox, ermine, elk, deer, and partridge. Another important object to attract ecotourists is Steppe Republican state complex nature reserve which was organized in 1971 in Okoneshnikovskij and Cherlaksky areas (area 61 ha). Its creation was necessitated by the need to improve the regeneration and protection of mute swans, geese, ducks, cranes, field game, hare. It is a unique place for migratory birds stops and waterfowl habitat. State Kalachinsky complex reserve was established in 1971 (27 ha) to preserve and reproduce roe deer, hares, grouse, partridges, and other rare and game animals. Ecological tourism in these sanctuaries can be combined with educational tours and an opportunity for photographers can be provided. Observing wildlife, professional gamekeepers stories, the chance to capture interesting moments in the life of the animals with the photo-and video cameras - this are a few examples how to attract ecotourists. Ecological tourism in these sanctuaries can be combined with educational tours and an opportunity for photographers can be provided As has been established, ecotourism in its pure form in our region is not present. It is a constituting unit of a long route. But there are exceptions. An example of eco- -tourism is travel to suburban forest cottage, located 20 km north-east of Omsk, on the territory of dendrological park. Now here on the territory of the park grows 40 kinds of trees: Siberian spruce, European Spruce, fir barbed (blue), Scotch pine, Siberian pine, ash, birch, maple, and various others. In dendrological park (15 hectares) tourists are introduced to the natural conditions of the taiga, forest-steppe and steppe zones of the Omsk region. Another object of eco-tourism is Urmannyi forest nursery located at km of Syropyatskij tract. It is a unique natural complex which combines the natural steppe and forest steppe landscapes, flood plain complexes of the river Omi, planted conifers and rare plants from the northern zones. Numerous forest nursery plants are in the list of protected plants of Omsk region. Total number of flora species in the area is more than 200 including such rare as adonis (Adonis) spring, wood anemone, lily Kudrevatykh, wintergreen average. At present Urmanskoye forest nursery is also declared a nature monument [4]. A remarkable area of Omsk region is Muromtsevsky district which can become a place of ecological tourism. Modern Muromtsevo retains original features of the north. The village is located in a particularly scenic spot: River Tara with its sandy beaches washes the right bank with the pine forest, which offers tourists the opportunity to ski in winter and to pick mushrooms and berries in summer. Muromtsevsky area is an interesting mix of landscapes of northern steppe, taiga, the valleys of the Irtysh and Tara. [5] An example of recreational use of protected areas is a system of lakes "Bird harbor" (natural park of regional status). The park is located in the center of

127 127 Turystyka na Syberii the city of Omsk, on the left bank of the Irtysh River, in Kirov district, close to a major recreational and excursion place Park of the Victory. Its territory was formed in It is an original natural and anthropogenic landscape, including three cut-off lakes and the surrounding land with grassland and woody vegetation. Uniqueness and eco-excursions importance of "Bird harbor" is that it is a water habitat for about 80 species of birds including 45 nesting species. Of these, the most interesting to watch are such species as the black-headed gull, mallard, coot, Pochard, Tufted Duck, etc. In addition, the park recorded 19 species of mammals including ordinary hamster, muskrat, hare, weasel, polecat, etc. The protection of the park is carried out by the city administration. Unfortunately, protected areas of the Omsk region have many problems which mainly stem from the lack of adequate funding. But there are also positive tendencies. For example, Omsk Natural Park "Bird harbor" recently became property of the Omsk region. The established budget organization "Nature Park" Bird harbor «started to solved the problem of water bodies shallowing caused by the development of transport and road infrastructure of the city. The first stage of the reconstruction of the water bodies systems was performed: the collector has been repaired, water pipes were laid, the necessary technical changes were carried out. More than 500 cubic meters of water were pumped in shoaling lakes of "Omsk harbor". The next step is to develop a comprehensive project of the natural park development with the account of its location and the prospects for the Left Bank development. Scientists, environmentalists, ornithologists, project organization are participating in this project. The regional budget will allocate funds for the project. This means that the natural environment and landscape will be preserved, conservation and reproduction of flora and fauna in the park will be maintained, so we can hope for a sustainable use of natural resources of our land as potential sites of ecological tourism. Omsk ecotourism in 2014 will be included into a general register of tourist facilities of smaller settlements One more positive and important fact should be mentioned: Omsk ecotourism in 2014 will be included into a general register of tourist facilities of smaller settlements. The document should record the full tourism potential of Irtysh river area. Regional officials will meet with the administration representatives of Tevrizskogo, Znamenskoye, Tarski and Bolsherechensky districts, will make these districts description to be used in a general register of tourist facilities of smaller communities. This type of holiday is a special sector of the tourism industry focused on the use of natural, cultural and historical resources of agricultural areas. Drafting of the document is carried out under the programme "Tourism development of small settlements in areas of Omsk region" planned for It focuses on creating in the coming years the conditions for sustainable development of tourism in the region. At the moment it faces the lack of information to promote tourism in the region. The adopted program aims at encouraging inbound and domestic tourism. I wish it led to active involvement of tourists and sightseers in environmental protection, the comprehension of environmental issues and active participation in their settlement. [6] Of course, nobody is going to argue that the Omsk Irtysh area has the same biodiversity as, for instance, the Caucasus, Altai and Primorye, but it's safe to say that the Omsk region is a favorable area in terms of implementation of environmental aspects of ecotourism. Thus, we came to the conclusion that Omsk region has great potential of resources to be used as sites of ecological tourism. This list of resources can be extended, but it is already clear that their rational use can become the basis for the development of ecological tourism in the Omsk region.

128 Turystyka na Syberii 128 References: 1. Bol't, E.A. Nekotorye osobo ohranjaemye territorii Omskoj oblasti kak ob#ekty jekologicheskogo turizma [Tekst]: materialy regional'noj nauchno-prakticheskoj konferencii «Rossijskij turbiznes: problemy i perspektivy», OGPU. Omsk: OmGPU, s. 2. Sovremennaja koncepcija jekoturizma [Jelektronnyj resurs]. Rezhim dostupa. URL: org/329012_chto_takoe_ekoturizm_sov remennaya_ kontseptsiya_ekoturizmaekologicheskii_turizm_ kak_sovremen 3. Demeshko, V.N. Razvitie turizma v Omskom Priirtysh'e i problemy jekologii (v soavtorstve s Fal'kovichem KS.) [Tekst]: materialy mezhdunarodnoj nauchno-prakticheskoj konferencii «Istorija, priroda, jekonomika». Omsk, S Azarova, L.V. Izuchenie rodnogo kraja. Jekonomi- ko-geograficheskaja harakteristika Omskoj oblasti: obshhaja harakteristika hozjajstva i promyshlennosti: uchebnoe posobie dlja studentov geograficheskogo fakul'teta, uchitelej geografii, kraevedov i uchashhihsja. Omsk: Poligraficheskij centr KAN, s. 5. Demeshko, V.N. Muromcevskij rajon Omskoj oblasti v turistsko-jekskursionnom i rekreacionnom rajonirovanii: mezhvuzovskij sbornik nauchnyh trudov «Estestvennye nauki i jekologija». Vyp. 14. Omsk, S Omskij jekoturizm vkljuchat v reestr [Jelektronnyj resurs]. - Rezhim dostupa. URL: omskzdes.ru/top/?element_id=6510 Shkurko O.V. - Senior Lecturer Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V.Omsk. RURAL TOURISM: SPECIFIC CHARACTER OF SERVICES AND ITS PROSPECTS IN OMSK REGION Bezborodova T.M. The article treats the features of rural (agricultural) tourism as one of the new areas of tourism. The concept of rural tourism services is considered, the quality and competitiveness of the services are discussed. The classification of types as well as the experience and prospects of rural tourism in Omsk region are presented. Keywords: Rural tourism, service, quality, competitiveness, consumers, historical and ethnographic complexes. Rural tourism is a fairly young tourist trend in Russia. Currently, this type of holiday hasn t become yet as widespread in this country as abroad, where rural tourism is very popular. The interest in it is caused by low costs and it being nature related in comparison with other types of recreation. According to the World Tourism Organization, rural tourism (agro-tourism), being one of the areas of eco-tourism, brings together a wide range of different types of rest and is growing rapidly in other countries, and is one of five key strategic directions of tourism development in the world until In the developed European countries, rural tourism in popularity ranks second (!) after the beach one. Currently, rural tourism in Europe accounts for around 20-30% of the total income of tourist industry. The share of rural tourism in Russia at present is low and for today makes, according to expert estimates, 1.5-2%. Only a few regions of Russia actively develop this tourist direction - Vladimir, Vologda, Ivanovo, Novgorod, Arkhangelsk, Leningrad, Pskov, Samara, Tver, Tula, Yaroslavl, Penza regions, the Republic of Karelia and Chuvashia, Moscow and St. Petersburg localities. Rural tourism is a form of tourism that involves a temporary stay of tourists in rural areas in order to rest and / or participate in farm work. Prerequisite: accommodation facilities for tourists, individual or specialized must be in rural areas or small towns without industrial and high-rise buildings.

129 129 Turystyka na Syberii The concept of rural (agricultural) tourism can be interpreted in two ways. In a narrow sense, the rural (agricultural) tourism is understood as holiday of urban residents in rural areas with more or less long- -term lease of suburban housing. [3] In a broad sense, the agricultural tourism includes all kinds of pastime of urban residents in rural areas, i.e., elements of leisure and recreational activities. In particular, in this case it could be a combination of relaxation with work in the garden, ethnographic tours with an emphasis on the rural component, the voluntary temporary participation in agro-production in the framework of recreational activities. Territorial organization of rural tourism is a system of spatial relationships of rural settlements providing agricultural and recreational facilities to each other as well as by towns - centers generating consumers of agro tourist services, transport infrastructure and of natural and ethno-cultural heritage of the region [1]. Consumers expect from rural tourism tranquility and regularity of rural life, clean air, quietness and natural products, comfortable living conditions, home atmosphere, reasonable prices, a sense of closeness with nature, new experiences, entertainment for children and recreation for adults. Rural tourism (agricultural tourism), on the one hand, the kind of ancillary rural industries and on the other hand is a sector of the tourism industry, based on the use of resources in rural communities: economic, environmental, cultural, historical and other. Tourism practice has evolved different types of rural tourism present in our region in varying degrees: 1. Ethnographic rural tourism. Product (tourism service) her is folk and ethnographic materials, samples of traditional folk culture. For vacationers at their request local folk groups perform showing the ancient folk rituals, national holidays celebrations are conducted. The museums of agricultural goods, tools, reconstructed interior in the house and in the outhouses serve the elements of the infrastructure. Examples of ethnographic tourism in Omsk region are tours based on historical and ethnographic complex "Old time Siberia" in Bolsherechenskij area [2]. 2. Agricultural tourism. Tourists can participate in agricultural work: harvesting of fruits and vegetables, care for animals, bees. Haymaking or working in the barnyard can become an interesting pastime. The change of activity for the city dweller is already kind of recreation. 3. Rural eco-tourism. It implies during rest specially organized health effects for the body, for example, bath, sauna, hydrotherapy, herbal medicine, etc. Customers of ecotourism are generally elderly people. They require comfortable accommodation, the availability of medical care, the ability to monitor the state of their health. Thus, this type of tourism is well developed in the Muromtsevsky area on the lakes Linevo and Danilovo. 4. Rural tourism for children. It is organized for families with children up to 14 years and for organized groups of children. This type of tourism requires playgrounds, rooms for games, children's play equipment. 5. Rural educational tourism. Tourists learn wickerwork, wood painting, pokerwork. They can be taught techniques of gardening and vegetable growing, cooking rustic food to ancient recipes. For the development of this type of tourism there is potential in practically all areas of the region, and the examples of existing educational technology is the historical and ethnographic complex "Old time Siberia." 6. Rural culinary (gastronomic) tourism. Includes cooking according to special recipes (floral, lime honey), various jams and compotes. 7. Rural commercial tourism involves picking up mushrooms and berries, hunting and fishing. This type of tourism requires fishing and hunting equipment, guiding service, facilities to make jams, pickles, dried mushrooms. The guests of Omsk region associate the concept of "Siberia" with taiga, snow, hunting, fishing, ecology, nature. Thus, in the Omsk region appeared brand «The weekend in taiga " which allowed to show the Siberian nature, forms of active

130 Turystyka na Syberii 130 commodation. According to the standard they inclurecreation (hunting, fishing). 8. Rural Sports Tourism specializes in active forms of recreation: horseback riding, traveling by canoe, swimming, cycling, tennis, skiing, skating. Such guest houses should be provided with tourist and sports equipment, horses, experienced instructors. In Omsk region with the support of the Federation of Sport Tourism (section water professionals) and the club "Drakar" tourist brand "Rafting on the quiet Siberian rivers" has been developed and is in operation. 9. Rural Adventure Tourism. Sightseeing routes with stopovers in the village houses are organized. Creation of myths connected with tourist object is a form of promotion. Thus, in Muromtsevsky district of Omsk region there appeared excursion programs called "The Mystery of five lakes" aimed at attracting visitors to the mysterious place near the village Okunevo. 10. As part of the rural tourism excursions to study local attractions related to the history, architecture, natural objects are organized. 11. Rural exotic tourism specializes in growing wild and rare animals such as mink, ostriches, deer, horses, and unusual flowers and plants. 12. Rural combined tourism includes several kinds of holiday: these are excursions, horse riding, taking care of domestic animals, tasting farm products (milk, cheese). 13. Rural health tourism. Rural tourism can be conveniently divided into two types: the "proper" and "mixed" one. The first is based on peasant agriculture and family farms and provides about 25% of the family income. The second is tourists servicing, hotel services in buildings converted into mini - hotels. can be: Possible models of rural tourism in Omsk region rural guest houses based on the existing housing stock of rural areas; stylized "tourist villages" or specialized centers with the organization of a full-fledged tourist vacation: the centers of craftsmanship and culture, "fishing villages", "hunting villages"; Culinary Center (home of honey, traditional Russian cuisine), sport events (such as horseback riding, rowing training) and others; "historical" or "national" guest houses ("House of the old-timer peasant ", "Merchant's mansion", "House of Kumandy", "Cossack farmstead"); agricultural parks on the basis of farmers' associations ("Holidays on the farm"). You can use the agriculture specialization of the area while developing tourist programs (crop farming, animal husbandry, horticulture), etc. The main content of the tourist activity is the provision (sale) of various kinds of services: accommodation, meals, transportation, entertainment, etc. Tourist services make the complex known as a tourist product. Tourist services make the complex known as a tourist product Service is any activity or benefit that one party can offer to another. Services are mostly intangible and do not result in taking possession of anything. The components of rural tourist product are: providing services is the host family. 1. Accommodation services. To organize accommodation on the basis of private rural estates is the first and most important step in the development of rural tourism. Here, the main figure Services for the organization of accommodation and catering are the main in rural guesthouse. The all-union State Standard R "Touristic services. Accommodation facilities" treats accommodation as premises used by organizations of different legal forms and entrepreneurs for providing accommodation service. There are collective and individual means of accommodation. While developing rural tourism it is advisable to use individual means of ac-

131 131 Turystyka na Syberii de: guest rooms, chalets, bungalows, houses (stationary vans). 2. Catering services. These services can be provided by nearby cafes that enter into a contract with the rural tourism urism and local authorities are required. Solving these problems will increase the attractiveness of rural tourism and create jobs. 5. Insurance services are under contract with the insurance party. More natural looks An important issue of integrated company. another option when meals are tourism development in rural areas An important issue of integrated provided by the hostess of "green tourism development in is the formation of the basic unit of house" or the client cooks for rural areas is the formation of business planning him/herself. The guest is notified the basic unit of business planning. by the manager of the firm in which he buys a voucher, or this issue can be settled on arrival (in the absence of an intermediary). 3. Transfer service. Transportation services can be provided by rural residents who own vehicles with the appropriate license. It is important to reach agreement on reasonable prices here, so that they did not make tourist product or tourist services inaccessible. Practice has shown that the most ideal and profitable option for members of rural tourism is to have their own vans. Own transportation means make this business truly competitive. 4. Excursion services. These services can be purchased under a contract with a third party (mainly on technically complex services, such as rafting, climbing, rock climbing). Excursion services in a village can include horseback riding, berries and mushrooms picking, fishing, participation in the haymaking, classes in Russian chamber, Altai culture class, a visit to the Altai ail, the botanical garden, etc.). The duration of an excursion is up to 24 hours and it doesn t require any special licensing. The hosts of "green homes" are trying to convey to the townspeople the charm of the village, to acquaint them with the folk culture. However, the promotion of the excursions services is fraught with following problems: poor training of tour guides among the villagers, lack of attractive sites, lack of craft workshops, lack of interest among tourists to folk culture and bias towards the village as underdeveloped in all respects. To solve these problems the joint efforts of the organizers of rural tobasic Practice shows that such unit could become an administrative district of the Federal subject. It is in this framework there should be specialization of tourist services microzones including environmental objects, children and youth, health and fitness, sports and other types of rural tourism. To link these microzones of an administrative district there should be prepared tourist routes of water, horse, walking and other kinds of tourism. A particular issue that can not be solved immediately is the quality of tourism services. To improve it it is necessary to advance the professional training of people engaged in rural tourism. Furthermore, the newly organized tourist enterprises must be licensed and certified. The formation and improvement of the legal framework for the development of a new type of entrepreneurship in rural areas will also contribute to better quality of tourism services. Large-scale development of the material and technical base of rural tourism is neither possible without significant support from the state. Considering the above, it appears that Russia needs to develop the state (national and regional) programs for tourism development. As a result, agro-tourist facilities may be eligible for financial assistance from two or three sources. Examples of this kind in other tourist areas are already available. In particular, the cities on the south of Moscow region (Serpukhov, Kashira, Kolomna) are supported in the framework of the programme "Provincial ring of the Moscow region" and the program "Development of tourism in

132 Turystyka na Syberii 132 Priokskye territories." The effective functioning of rural tourism objects is impossible without the successful solution of quality problems. Providing quality services increases the volume of services, raises prestige. Consumption of services with improved quality and greater customer value reduces customers operating costs and better meet their expectations. The quality of the tourist product is its ability to meet the specific needs of prospective customers. Quality implies the comfort and convenience of accommodation, food, efficient motor transportation, a high level of service, availability of a wide range of additional and specialized services to meet the diverse needs of customers. Quality meets the requirements which may include functional requirements, safety, security, environmental protection, and economic and aesthetic requirements. The essence of the process of quality management is to develop and implement management solutions provided by these decisions of administrative actions concerning the processes that affect the quality of services. The wider its social base, the greater is the impact on the economic stability, the higher consciousness and culture of people including the culture of life, behavior and consumption. The end product of the consumption of tourist services is a new quality - health and lifestyle, the degree of knowledge and awareness, the higher level of people's culture. References: 1. Luzhanskaja T. Ju., Mahlinec S. S., Tebljashkina L. I. Sel'skij turizm: istorija, nastojashhee i perspektivy: uchebnoe posobie. / Pod redakciej d. g. n., professora Voloshina I. M. K.: Kondor, s. 2. Ranninen I. Perspektivy razvitija turizma v Omskoj oblasti [Jelektronnyj resurs] - Rezhim dostupa. - URL: (data obrashhenija: )/ 3. Jekonomika turizma: uchebnik dlja vuzov/ Pod red. Kozyreva V.M., Zorina I.V. M.: Izd-vo «Finansy i statistika», s. Bezborodova T.M. - PhD (Economics), Associate Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V.Omsk. STATISTICAL INFERENCE ON ECONOMIC STATE OF THE NORTHERN IRTYSH RIVER AREAS AS OBJECTS OF AGRO TOURISM DEVELOPMENT The carried out statistical analysis resulted in a number of essential conclusions about dynamics of the main economic statistic indicators of agrarian sector of the Omsk region in general, and Tarsky and Bolsheukovsky areas in particular, being two important structural units of Northern Priirtyshje. In the article possibility and efficiency of investment in agrotourism is considered and recommendations on some directions of rural tourism development are made. Keywords: rural tourism, statistical indicator, dynamics, structure, investments, infrastructure, agricultural Shaytanova L.M. Sidorova Yu.N. production. Relevance and practical significance of the research topic is caused by a number of factors and reasons, namely: 1. In modern conditions, agriculture of both Russia and the West Siberian region does not have such a fundamental state foundation as in the old "Soviet" times. In the post-soviet period new forms of economic activity appeared, the former structure of agricultural enterprises greatly changed with significantly reduced financial support of state, which has led to

133 133 Turystyka na Syberii a considerable decrease in food production. Russia's te University in Omsk. For training university educators there were invited the EU experts in the field to WTO membership also involves uncertainty as to future positive results for farmers. discuss the problems of business development on the 2. In such circumstances it is necessary to support basis of tourism in rural areas. [2] agriculture ensuring its competitiveness in the global agricultural market. Support measures should be tivities the statistical analysis of the dynamics and To identify trends of agricultural enterprises ac- aimed at rural areas social development, conservation structure of the main indicators of the Omsk region and enhancement of the rural population, ensuring in general, and in two areas of the North Irtysh (Tara decent standards of living of the peasants. One of these measures is to support alternative employment in was conducted on the basis of official statistics for the and Bolsheukovskom) was made. Statistical analysis rural areas. The most promising solution to our farmers could be rural tourism (agro-tourism), which One of the determining factors in the develop- period from 2000 to 2011 [3]. is a fairly new area of tourism industry of Russia [1]. ment of agriculture is the availability of labor, the source of which is the population of the area. The con- 3. In the Omsk region there is a unique tourist and recreational potential of rural tourism development sidered dynamics of the population of Omsk and the in the areas of Irtysh, and especially in the North Irtysh region with its rich history and natural resources. kovskij) suggests the following conclusions: Omsk region of the studied area (Tarski and Bolsheu- Tourists display the greatest interest to the most 1. The number of both urban and rural population has been steadily declining as is clearly shown in remote hamlets and villages rich in history and hunting grounds (hunting, fishing, picking berries and Figure 1 where continued population growth rate, on mushrooms, etc.). Tarski and Bolsheukovsky districts average, are only negative. of Omsk region attract the attention of both fellow 2. The rate of population decrease in Tara area is countrymen and foreign tourists. This is due to the much less than in Bolsheukovskij area which is probably due to a more developed social infrastructure desire to spend some time in a far away place not affected by civilization. Tourists learn everyday life, traditions and culture of the village. sequently, the development of agro-tourism in these and higher employment rate in the Tara area. Con- 4. Currently, the development of rural tourism in areas will promote new private enterprises of tourist the Omsk region has received considerable attention. service in rural areas and creation of new jobs. For example, in spring 2012 a workshop on the development of agro-tourism was organized by Omsk Sta- Fig. 1 - Diagram of the dynamics of population growth (loss) in Omsk and Northern Irtysh regions

134 Turystyka na Syberii 134 For the development of rural tourism more attention should be given to the family farming households as more flexible and mobile forms of economic management. Figure 2 shows a diagram of the structure of agricultural output in major organizational and legal forms of economic management in the Omsk region and districts. In general, the Omsk region, farms account for about 50% of the total agricultural output. In the considered areas, the share of households farm in total production is expressed particularly clearly. In Bolsheukovskij distirict this share was 83% and 82% in 2005 and 2010 respectively, and in Tarskij distirict - 82% in 2005 and 77% in Consequently, it can be stated that farms produce agricultural products in greater volume. The results of the fundamental statistical analysis of agricultural production indicators for a variety of legal forms of farms in Omsk region are given in Chapter 4 of the monograph "The farms of the West Siberian region: status and prospects of development" [4, p ]. Thus, the development of agro-tourism in North Priirtyshe will lead, to a large extent, to the development of the old and the formation of new farms in different fields (processing of agricultural raw materials, gifts production, fishing, collecting and selling mushrooms and berries).

135 135 Turystyka na Syberii Analysis of the continued levels of relative growth in crop production in the Omsk region (Fig. 3) gives an indication of the significant decline in output in 2010both in relation to 2009 and to In absolute terms, the initial volume of crop production growth rate in 2010 (2,231.9 tons) against 2001 ( tons) was 58.2%, a decrease of production by 41%. It should be noted that within the period the average growth rate is fixed. With regard to the dynamics of growth of agricultural crops in Bolsheukovskij area (Fig. 4), the dynamics is quite different. Fig. 2 - Diagrams of the structure of agricultural production for different types of farms The dynamics of growth rates of crop production in the Omsk region and separately in Bolsheukovskij district is shown in Figures 3 and 4. There is no clear downward trend, and the periodicity of the process (especially grain harvest) with the oscillation period of 3 years is distinct. Dynamics of production of crops in Tarski district has even more pronounced periodic character with the same oscillation period - 3 years. Fig. 3 - The dynamics of growth rates of crop production in Omsk region

136 Turystyka na Syberii 136 Fig. 4 - The dynamics of growth rates of crop production in Bolsheukovskij district The constructed sixth order polynomial model of the dynamics of grain harvest index, shown in Fig. 4, has a high degree of adequacy (the coefficient of determination is 73.5%). Consequently, there is cyclicity of the main crops production in the North Irtysh area which may be due to natural and climatic conditions of the Omsk North. Statistical research conducted by the authors confirms the presence of a number of objective factors and problems of the present day rural area of Omsk region, namely: 1. Both urban and rural population in the studied area of Omsk North has been steadily declining, continued population growth rates, on average, are only negative. Consequently, the development of agro-tourism in these areas will promote the formation of new private travel services enterprises and the creation of new jobs. 2. In general, in the Omsk region farms account for about 50% of the total agricultural output. In the considered areas, the proportion of agricultural production of farms in total production exceeds 80%. Thus, the development of agro-tourism in North Priirtyshe will lead, to a large extent, to the development of the old and the formation of new farms in different fields (processing of agricultural raw mate- rials, gifts production, fishing, collecting and selling mushrooms and berries). 3. Analysis of crop production in the Omsk region shows a significant decline in production in 2010 as compared to 2009 and With regard to the dynamics of growth of agricultural crops and Bolsheukovskij and Tarsky Districts the dynamics of crop production is essentially different there. A clear downward trend in the volume of production is not clearly displayed and periodicity of the process (especially grain harvest) with the oscillation period of 3 years is marked. Consequently, different parts of the North Irtysh are characterized by the cyclic production of the main crops, which may be caused by natural and climatic conditions of the Omsk North. In such conditions it is necessary to cultivate the land for crops less sensitive and more adapted to the natural environment. In the view of existing and statistically validated problems rural tourism in the Omsk region will not only help avoid the outflow of population to the cities as well as other negative social phenomena, but will provide more jobs in the countryside and the development of the region as a whole. Infrastructure of rural tourism should include good transport links between settlements, which suggests good roads with roadside service, leisure facilities, the availability of information and catering and

137 137 Turystyka na Syberii other types of services. In addition, the Report on the achieved indicators to measure the effectiveness of local government in Bolsheukovskij Municipal District of the Omsk region in 2011 [5] provides for an increase in future acreage of flax, which opens opportunities for the development of small enterprises for processing flax and weaving. It will lead to the development of garment production and manufacture of handmade goods (tablecloths, costumes and other items with Russian ornament embroideries), which are usually very popular with foreign tourists and will supplement the budget of households, and therefore budgets of the districts. The solution of these problems on the basis of such type of agricultural business as agro-tourism taking into account the above recommendations will bring in the future economic efficiency of rural businesses in North Irtysh with its unique potential for such activity. References: 1. Ichetkina V. Sel skij turizm: Spasti rjadovogo agrarija [Jelektronnyj resurs] // Sajt Associacii razvitija agroturizma «Vozrozhdeniju rossijskogo sela posvjashhaetsja!». URL: ru/association/ourwork/2206 (data obrashhenija: ). 2. Nachalo razvitija agroturizma v Omske [Jelektronnyj resurs] - URL: (data obrashhenija g). 3. Omskij oblastnoj statisticheskij ezhegodnik: Stat. Sb. v 2 ch. Ch.I.- Omsk: Omskstat., s.; Ch.II. Omsk: Omskstat, s. 4. Kur jakov I.A. Fermerstvo Zapadno-Sibirskogo regiona: sostojanie i perspektivy razvitija: monografija / I.A. Kur jakov, S.E. Metelev, L.M. Shajtanova. Omsk: Izdatel Pogorelova E.V s. 5. Doklad o dostignutyh znachenijah pokazatelej dlja ocenki jeffektivnosti dejatel nosti organov mestnogo samoupravlenija Bol sheukovskogo municipal nogo rajona Omskoj oblasti za 2011 god i ih planiruemyh znachenijah na 3-h letnij period [Jelektronnyj resurs] - URL:http://bolu.omskportal.ru/ru/municipal/localAuthList/ /officialsite/C-E-razvitie/2012/ PageContent/0/body_files/file1 /Textovaya_chast_ doklada.pdf (data obrashhenija: ). Shaytanova L.M. - PhD (Economics), Associate Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V.Omsk. Sidorova Yu.N. - student Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V.Omsk. HUMAN RESOURCING PROBLEMS OF REGIONAL SMALL ENTERPRISES IN TOURISM The article is devoted to some questions of staffing in small travel companies working in the regions. It reveals cause and effect of the problems, which are the reasons of a pent-up demand of tourist microenterprises on the qualified employees, capable to work effectively in the tourism. Tarasova T.N. Keywords: tourism, staff recruitment, microenterprises. Tourism market in regions in crisis and post-crisis period is developing quite sluggish. A significant proportion of it continues to make up micro - enterprise structures up to 15 people. Typically, these enterprises make up travel agent activity in a given region. Today, the market agency

138 Turystyka na Syberii 138 services remain one of the most attractive for entrepreneurs who have decided to set up a business, and the reasons for this are seen in the following: 1) Demand for services - despite the crisis the number of people who have used the services of travel agencies, in general, the stable; 2) Absence of barriers to entry into the industry - agency activities are not subject to any mandatory licensing or certification, and the financial cost to start a business is relatively small. The problem, which we would like to deal with in this article is the issue of staffing travel agencies in the region. The paradox is that, as you know, today, the job market is saturated with managers, though there is shortage of professional staff who can work with the specific tourism products. The reasons for this lack are two reasons: 1. Increasing annual number of newly opened travel agencies. Despite the development of this business segment, qualitative changes in its environment (the average wage in the industry, career opportunities and so on.) Is not observed, respectively popularity profession remains the same. 2. The low level of attractiveness for tourism manager profession. Youth rather reluctant to work in tourism, this is due to the following factors: 1) the low level of wages in the industry; 2) limited opportunities for professional growth. Thus, at the present time for the leaders of tourism micro-enterprises in the regions of actual problem is the availability of professional staff. Usually it is done through the recruitment and selection of staff. Recruitment of staff - is the work to create a pool of candidates for all positions, from which the organization will then chose their own employees. Internal source of recruitment has some obvious advantages, however, due to the specifics of micro- -enterprises (in particular, the limitations of the state) can not use it very rarely. The reality is that the job of manager of tourism is much more stress than romance External sources of the most popular travel agencies in recent years is publishing advertisements in the press and on specialized sites. This is due to mikropredpritiya important advantage - the low cost of the employee search. This practice has a major drawback - mainly respond to the vacancy a person with no experience in tourism, learning and adaptation that will take some time. In this case, it is estimated managers themselves agency experience (experience in tourism, or at least, the experience of sales) is often a determining factor in the decision for a job. Today, effective sales manager - a valuable employee for any enterprise. Typically, an expert who knows how to sell, has a wide range of offers from employers, and it is natural that he would choose the industry in which the average wage will be the maximum. Unfortunately, tourism in this list are not included. The variant of recruiting a highly motivated and lack of experience in tourism. However, experience shows that not all young people who decided to try his hand as a manager for tourism, a good idea of the specifics of the work and to adequately assess its positive and negative sides. The reality is that the job of manager of tourism is much more stress than romance, so the adaptation to a new sphere of activity often occurs quite hard. There is a problem of staff turnover, which not only creates additional costs for the employer, but also significantly reduces its desire to employ staff who are new to tourism. In this regard, a common practice luring professionals from other agencies. It not only solves the task of selecting an experienced employee, but also has the advantages of expanding the client base. However, you must remember that the employee poaching competitor only possible offer him a more interesting work environment, which is also a challenge. Usually in micro organizational structure due

139 139 Turystyka na Syberii to limited professional status of the employee is determined to a greater extent remuneration of his labor than the office. In this micro-finance opportunities in matters of financial incentives is also limited. It turns out that a skilled manager with the actual need for career growth is possible only two ways: to start your own business or go to work in a large company- -operator, which is difficult, which is not all ready. At present, almost all the major cities there is an opportunity to get a profile for the type of business education and qualification - manager tourist enterprise, tourism manager, etc. However, even knowing the specifics of the industry, not every graduate with a qualification in reality can and want to work in a travel agency. First, often lack the experience of sales. Secondly, tourism adaptation period lasts a little longer than in trade, because you need to learn to work not only in the range, which in itself is a significant amount of information, but also the participants of the tourism market (tourism operators), which will have to work. At present, there is a significant tourism micro shortage of professional staff. In this regard, the recruitment of staff, leaders from the entire list of desirable requirements for the candidate placing those who consider basic: 3) ability with minimal losses to resolve conflicts. 1) knowledge of the areas of work; 2) communication skills; The demand for such employees today is steadily increasing. Thus, from the above we can conclude the following: there is an objective problem of staffing micro- -tourism, which is a result of imperfections in the management of the industry and a systematic approach to the solution. It becomes most apparent at the stage of recruitment and its subsequent adaptation to work in stressful conditions. Tarasova T.N. - senior lecturer Omsk Institute (branch) Russian University of Economics named after G. V. Plekhanov, Omsk. TOURISM DEVELOPMENT AS THE RESERVE FOR IMPROVEMENT OF THE FINANCIAL CONDITION OF THE RURAL MUNICIPALITY Khrapova E.V. Kychanov B.I. The analysis of the current state of tourism in the Russian Federation, the forms and tourism functions are considered in this article. The main characteristic and problems of development of tourism in Omsk region are submitted. The results of research are supported with some statistical data. The authors offer some ways of more effective development of intraregional tourism. Keywords: internal tourism, investments, forms and tourism functions, dependence on subsidies, development problems. The analysis of the current state of tourism in Russia shows that in recent years, this sector as a whole is developing steadily and dynamically. Annual growth in domestic tourist traffic has been stated. Rapidly growing demand for tourist services in the country has caused a boom of construction of small hotels, mainly in the resort areas, and the increasing number of international hotel chains hotels in Moscow, St. Petersburg and other major cities, the establishment of national hotel chains. Dramatically increased the amount of investment proposals for hotel construction from both foreign and from domestic investors.

140 Turystyka na Syberii 140 However, the main proposals are aimed at the development of hotel business in the regions of Russia. Consider the shape and function of tourism. The functions of tourism include: - Improving; - Cognitive; - Educational; - Communication skills; - Needs a change of impressions; - Needs to change their place of residence; - Provision of economic goods and services in accordance with the requirements of tourists, etc. Depending on the components of services and client populations tourism is divided into domestic and international. Domestic tourism - the temporary departure of citizens of a country with a permanent place of residence within the national borders of the same country to relax, meet cognitive interests, sports and other tourism purposes. International tourism - systematic and purposeful activity of enterprises in the tourism associated with the provision of tourism services and tourist products to foreign tourists in the Russian Federation (inbound tourism) and tourism services and tourist products abroad (outbound tourism). International tourism is carried out on the basis of international agreements. The set of activities in the field of domestic and outbound tourism (ie tourist service from among the residents business organizations and entrepreneurs. Amateur tourism is based on the action of voluntary tourism associations, unions and tourist clubs that publish their own regulations governing tourist activities, conduct tours, tourist rallies. [1] At present, the development of domestic tourism, there are many problems and unresolved issues. Develop such tourism, especially in Siberia (except for the Irkutsk region and the Altai region, where the situation is somewhat better) is very weak. Foreign experience, especially European countries, shows that the income from tourism is a major source of local municipalities, including rural areas. In the Omsk region dependence on subsidies rural budgets is very high, especially in the northern regions. So, in Bolsheukovskom area in own revenues covered only 19.7% of budget expenditures and 80.3% of the costs had to be covered with those from the federal and regional budgets. Development of intraregional tourism and recreation, the formation of private enterprise in this sector could significantly improve recreation Omsk, especially children. In the field, especially in the summer, there is an acute shortage of recreational facilities. While according to statistics, only 52% Omsk spend their holidays abroad or at Russian resorts. Choice of places you can comfortably get healthier and gain strength in the Irtysh extremely rich. The same type of recreation and health centers located in the resort area Chernoluchenskoy, of the state) is the national tourism. Depending on the components of services and client populations customers have to be fed. Besides, citizens are By way of planning and organization of distinguished ama- not only on vacation, but at the growing needs for proper rest tourism is divided into domestic teur tourism. and international weekend. But, as a rule, field Planned tourism - are any kinds of tourism, developed and implemented by the organizers of tourism (tour operators). Tourism planning is regulated by the state through legislation and regulations, and forms the basis of the mass tourism industry. It is this kind of tourism is the main component of the various tourist trips are limited to cottage. People just do not know where to spend time usefully and inexpensively. The level of wages Omsk in the 1st half of was only 20,772 rubles., the average for Russia rubles., in the Novosibirsk region rub., in the Kemerovo region rubles.

141 141 Turystyka na Syberii A significant development in the Omsk region might get a short-term tourism and recreation (2-3days). Among the possible excursions - krutinskie lake with a colony of pelicans, Tatar ridge near the village Okunevo Muromtsevsky area (huge archaeological site, a place where people have lived continuously with the New Stone Age (7-6 millennium BC), a Cossack village Generalovka; ancient city Tara, who is standing on the Great Tea Road, the country's only zoo in the country Bolshereche and more. However, the main problem in the development of intraregional tourism - poor infrastructure, poor roads, poor quality of service. A questionnaire survey was conducted by one of the travel agencies in Omsk, has shown that the reason for not relaxing in the Omsk region were not interesting - 36% more interested in other regions - 28%, the lowest level of service - 24%, the high price of the tour - 8%, other reasons - 4% [2]. Initiative for the development of rural tourism should be local authorities, cultural institutions. For example, in the area Bolsheukovskom at the initiative of the local museum organized a tour of the Moscow- -Siberian route by which drove exiled convicts, the Decembrists, stayed Radishchev and Chekhov. Through tours of the highway have been renovated hotel, a chapel, a year now in the museum is more than seven thousand visitors, including foreigners. However, the municipalities all by themselves can t cope with solutions on the development of rural tourism and infrastructure for intra-tourism. There is an urgent need for a regional program in tourism and the organization of short-term (2-3 days) and medium-term (up to two to three weeks) rest Omsk. To solve this problem it is necessary in the near future to use, in particular, public-private partnerships. References: 1. Dmitriev, A. G. Marketing turistskih uslug. M.: Izd-vo JuNITI, s. 2. Popova, E. V. Konkurentosposobnost' predprijatija na vnutrennem rynke // Marketing v Rossii i za rubezhom S Khrapova E.V. - Candidate of Sc.(Econ), Associate Professor Omsk Institute (branch)russian University of Economics named after G. V. Plekhanov Kychanov B.I.- Candidate of Sc.(Econ), Associate Professor Omsk branch of the Finance Academy under the Government of Russian Federation. THE ROLE OF MANAGEMENT AUTOMATION IN TOURISM ENTERPRISES In this article the features of automation of management processes for the enterprises in the sphere of tourism are considered. The main advantages and shortcomings of domestic and foreign information software products are given. Keywords: automation, tourism, advantages, shortcomings, competition, tendency. In the recent years, the tourism enterprises have to pay more attention to automate their businesses. Goncharenko L. N. Pogoreltsev K. V. Modern information system that allows centralized management of all the resources of the company - the straw that will help not only to survive, but also provide the potential for business development. Professional automation system is a reliable tool that is necessary for the continuous monitoring and tracking of the company. The main advantage of the automation system is the ability to receive almost any information needed for decision making. Automation features are the following:

142 Turystyka na Syberii Difficulties in selecting automation systems. Currently, the market of software for automation industry is quite wide. Main place is occupied by Russian developers, which in time were able to offer thoughtful, adapted for the Russian business and cheaper solution compared to the West. Main competition among the Russian developers is between decisions based on "1C" and "original" product. Typically, solutions based on "1C" are more focused, it offers not only the usual routine accounting, and financial accounting (bookkeeping, tax), in which the de facto standard is the use of products of 1C. This important factor often overlooked when selecting automation systems. But Russian developers, on the market there are software products of foreign companies. Shares of Western brands in Russia is low, despite the popularity abroad. Typically, such systems are not specialized, require additional configuration for a specific company. As a result, you may find that the software is not oriented to the business, but rather, on the contrary - the business must adjust to a specific software product. [1] 2. Common Errors in selecting automation systems. A mature market of software products to the owner, who decided to automate the company, it is difficult to make the right choice. The main mistake - a misconception the user that he wants to get after automation. The automation system is not only to reduce the amount of manual labor, but also is designed to analyze the results of the work itself. In addition to the automation of current business processes, the company must be aware of how the system you choose will limit the business opportunities in the future. When choosing a system is important to prevent that business opportunities will escalate the opportunity to choose the system need to upgrade or replace it. The main rule - "automating today, do not forget that tomorrow." 3. Advantages and disadvantages of working with companies in the automation market. One of the main problems faced by the company in selecting automation systems - is a large number of proposed solutions, which are mostly similar to each other. To understand the existing solutions and to understand which of them is best suited, rather difficult. A closer analysis of the final cost will show that this cost is not only the software but also the teaching materials for training of various categories of personnel, commissioning, technology rapid implementation of the product line advice and support to users, etc. Using advanced options - a big step towards the successful implementation of the automation system in the enterprise. 4. The main trends in the market of automatic control and accounting. Ensuring a high level of service to the tourism enterprises in the present conditions can not be achieved without the use of new technologies Highlight the main trend for the market of automatic control and accounting for business is difficult. The basic set of required accounting functions in the proposed Russian developers systems have long been realized. Enterprise activity is always associated with accounting, control, planning, analysis and management. In connection with this continuously growing of plant performance, regulatory and compares actual performance, describes the direction of production and business activities, management solutions are developed for reasons of deviations and changes in financial results. Importance, the viability and effectiveness of information technology due to the relative simplicity, reliability, efficiency in the use of automation. Ensuring a high level of service to the tourism enterprises in the present conditions can not be achieved without the use of new technologies. New technology provides the automation of many processes, electronic backup, the introduction of technologies that improve the quality of service at

143 143 Turystyka na Syberii the same time reducing staff. Automated systems are aimed at improving productivity, raising the level of knowledge of the higher managers. Common combination of professions is becoming more popular, which entails increasing need for more basic training for a few professions. References: 1. Karminskij A.M., Nesterov P.V. Informatizacija biznesa. M: Finansy i statistika, s. Goncharenko L. N. - PhD, Associate Professor The Russian University of Economics Named After G. V. Plekhanov, Omsk. Pogoreltsev K. V. - Student The Russian University of Economics Named After G. V. Plekhanov, Omsk.

144 Variae 144 Variae Международные акторы в процессе информационно-коммуникационного взаимодействия И. Ломака АННОТАЦИИ Международные áкторы в процессе информационно-коммуникационного взаимодействия. На современном этапе эволюции системы международных отношений складывается ситуация, когда государству, как основному áктору этой системы, необходимо пересматривать расстановку политических приоритетов в области обеспечения своих первичных интересов. В докладе рассматривается система международных отношений согласно классическому пониманию как баланс сил áкторов, о появлении новых средств для её обеспечения. В докладе утверждается, чтто информация распределяется между международными áкторами неравномерно, что вынуждает их обмениваться ею в процессе коммуникативного взаимодействия. Информация существует в мировых политических процессах как объективная реальность и проявляется в двух имманентных формах: как совокупность индивидуальных характеристик каждого международного субъекта (инфоструктура) и как отражение взаимодействий акторов в международной среде (инфопотоки). Второе бытие политической информации раскрывается в коммуникативном обмене, в про- цессе которого стороны оказывают друг на друга информационное воздействие. В международной политике возможны две формы информационного воздействия: непосредственное (контактное) и опосредованное (дистанционное). Последний тип характеризует ситуации, когда невозможен или нежелателен прямой контакт двух соперничающих международных акторов. International actors in the process of informationcommunication interaction At the present stage of evolution of international relations is the situation when the state, as the main actors of this system, it is necessary to revise the alignment of political priorities in the area of his primary interests. The report examines the system of international relations according to the classical understanding as the balance of power of actors, the emergence of new tools to maintain it. The report argues chtto information is distributed unevenly among international actors, forcing them to exchange information in the process of communicative interaction. Information exists in the world political process as an objective reality, and manifests itself in two immanent forms: as a set of individual characteristics of each international entity (infostructure) and as a reflection of the interactions of

145 145 Variae actors in the international environment (information flows). The second being political information is revealed in the communicative exchange, in which the parties have on each other to attack. In international politics there are two possible forms of informational influence: direct (contact) and indirect (remote). The latter type describes the situation where the impossible or undesirable direct contact between two rival international actors. общение между людьми с целью передачи информации, знаний, мнений. Коммуникацию можно рассматривать также и как социальную функцию политики, которая осуществляется для поддержания контактов между властью и населением, содействия процессам формирования политической консолидации, предотвращения социальной напряженности, социальных взрывов и обеспечения эффективного развития общества. Масс-медиа как многосубъектная и многофункциональная В эпоху информационно-коммуникационных система медиа-áкторов и орга- технологий необходимым ресурсом развития низационно-мониторинговых, идеологических, общества стали информация и коммуникация, несущие людям культурных, политических, экономических практик в совокупность знаний, сведений, Политическая коммуникация современном темпорально-глобализирующемся сообщений о явлениях, фактах, является атрибутом событиях. С помощью информации и коммуникации прокционировать и как само- пространстве может фун- неотъемлемым свойством политической деятельности исходит адаптация и социализация стоятельная социальная индивидуума в социуме, институция, предлагающая устанавливаются уважительные, обществу тот информа- партнерские отношения между государством и обществом [1]. Формирование и функционирование гражданского общества как многогранного социокультурного и политического феномена немыслимо ционный продукт, на который есть спрос, и как заангажированная либо государственными органами, либо корпоративными структурами, либо политическими áкторами социальная служба, выполняющая их определённый заказ [3]. без деятельностно-самоорганизационного Политическая коммуникация, понимаемая процесса социальных акторов, социальных институтов по созданию и воспроизводству дискурсивных и символических практик, создающих гражданское поле коммуникативной активности. Взаимоотношения государственных структур и общества чрезвычайно важны для успешной реализации государственной политики [2]. Эта взаимосвязь осуществляется в большей степени через СМИ, обеспечивающие эффективное социально-политическое и экономическое управление в целом и оптимизацию взаимодействия органов управления и самоуправления в интересах личности, общества и государства. Коммуникация это информационный процесс, при котором происходит взаимодействие, как информационное воздействие политических áкторов друг на друга и окружающую социальную среду (общество) по поводу власти, властноуправленческих отношений, является атрибутом неотъемлемым свойством политической деятельности [4]. Взаимоотношения между политическими áкторами в ходе их борьбы за завоевание, удержание и использование власти, независимо от того, какой бы характер они ни принимали, не могут проявляться иначе как в форме информационного обмена, то есть коммуникации, предполагающей передачу от áктора к áктору тех или иных смысловых значений посредством речи, изображений, жестов, выражений лица и других символьных форм, воспринимаемых различны-

146 Variae 146 го общества» является, в первую очередь, споми органами чувств [5]. Политическая деятельность имеет свое «коммуникационное измерение», или более точно что политическая коммуникация как особый, частный случай коммуникации, представляющий собой информационное воздействие политических акторов друг на друга и окружающую социальную среду (общество), является атрибутом, неотъемлемым свойством политической деятельности, без которого последняя не может ни существовать, ни мыслиться. Под атрибутом политической деятельности понимается не информационное взаимодействие политических áкторов как друг с другом, так и с обществом, подразумевающее обратную связь между ними, а более общий случай политической коммуникации информационное воздействие политических áкторов друг на друга и на окружающую социальную среду. Частный случай политической коммуникации, предполагающий наличие обратной связи, есть не что иное, как политическое управление, составляющее предмет «управленческой политологии». Объем этого понятия есть не что иное, как область пересечения перекрещивающихся понятий «управление» и «политическая коммуникация». С другой стороны, понятие «политическая коммуникация», обозначающее атрибут особого типа человеческой деятельности, является подчиненным по отношению к понятию «социальная коммуникация», выступающим, в свою очередь, в качестве подчиненного по отношению к универсальному понятию «коммуникация», содержание которого охватывает все многообразие процессов и явлений информационного воздействия и взаимодействия как в живой, так и в неживой природе [6]. «Информационное общество» не столько обеспечивает эти свойства, сколько основыва- Политическая деятельность имеет свое «коммуникационное измерение» ется на них. Другими словами, переход от классической системы международных отношений к «информационному обществу» основан не на априорном изменении старых принципов политики áкторов системы, а на затрате áкторами огромных ресурсов для практической реализации новых принципов своей политики. Речь идёт, прежде всего, о колоссальных государственных вложениях в определённые отрасли своей экономики и производства, системы образования и научных исследований, во вторую очередь о пересмотре комплекса взаимоотношений с различными негосударственными áкторами мировой политики, усиливающими влияние в «информационном обществе» [7]. Как правило, уже после разработки стратегии указанных выше изменений, придерживаясь её и максимально усилив своё влияние в «информационном обществе», государство может пересмотреть комплекс взаимоотношений с другими государствами, основываясь на новых данных и на новых приоритетах. Ошибочным является мнение, что становление на международной арене «информационного общества» полностью меняет взаимоотношения между политическими áкторами системы и представляет собой принципиально новую систему политический приоритетов [8]. Система международных «информационного отношений общества» по-прежнему является политической системой, сутью которой было и остаётся усиление политической власти áкторов системы. Однако, в «информационном обществе» это уже не только «борьба за власть», но и «приобретение власти» наподобие приобретения экономического влияния путём стратегического планирования, вложения и распределения ресурсов. Политическим аспектом «информационно-

147 147 Variae конкретном индивиде), опирающейся на организацию или представляющей признанные идеалы (интересы), деятельность которой выходит за рамки одного государства и которая, вследствие этого, участвует в отношениях и коммуникациях, пересекающих границы. В действительности информация распределяется между международными áкторами неравномерно, что вынуждает их обмениваться ею в процессе коммуникативного взаимодействия. Информация существует в мировых политических процессах как объективная реальность и проявляется в двух имманентных формах: как совокупность индивидуальных характеристик каждого международного субъекта (инфоструктура) и как отражение взаимодействий акторов в международной среде (инфопотоки). Второе бытие политической информации раскрывается в коммуникативном обмене, в процессе которого стороны оказывают друг на друга информационное воздействие. Информационная сила стимулирует процессы формирования нового измерения международной политики, в котором информация сможет либо ликвидировать, либо увеличить разрыв в развитии акторов, приведя в движение всю международную систему, направление которого будет зависеть в большей степени от грамотно спланированной информационной политики ее субъектов [11]. В субъектно-объектной парадигме информационная сила представляет собой форму информационного воздействия, под которым в современной когнитивной психологии понимается «целенаправленное производство и распространение специальной информации, оказание непосредственного влияния на функционирование и развитие информационно-психологической среды общества, психику и поведение политической элиты и населения». В международной политике возможны две формы информационного воздействия: непосредственное (контактное) и опоссобность его как системы, обеспечивать функциональный контроль над информационными взаимодействиями, происходящими в его информационной среде. На практике эти функции выражаются в способности áкторов мировой политики использовать определённые ресурсы для управления определённой частью информационных взаимодействий, которые относятся к сфере их интересов, а также использовать информационные взаимодействия для реализации этих интересов в своей политике [9]. На современном этапе эволюции системы международных отношений складывается ситуация, когда государству, как основному áктору этой системы, необходимо пересматривать расстановку политических приоритетов в области обеспечения своих первичных интересов. Если рассматривать систему международных отношений согласно классическому пониманию как баланс сил áкторов, то речь идёт об изменении критериев «силы» áктора, вернее о появлении новых средств для её обеспечения. Однако владение новыми средствами обеспечения силы на международной арене, требует от государства определённых свойств его политики. Исходя из этого, международный áктор это активный участник (коллективный или индивидуальный) международных отнощений и международной политики, обладающий возможностью, благодаря имеющимся в его распоряжении актуальным и потенциальным ресурсам и способности их эффективно использовать, самостоятельно, в соответствии с собственным пониманием своих интересов, принимать решения и реализовывать стратегию, оказывающую существенное и длительное влияние на международную систему, признаваемый в качестве такового другими участниками и принимаемый ими во внимание при принятии собственных решений [10]. О международном áкторе можно говорить тогда, когда речь идет о структурированной социальной общности (или, в особых случаях о

148 Variae 148 редованное (дистанционное). Последний тип характеризует ситуации, когда невозможен или нежелателен прямой контакт двух соперничающих международных áкторов. В международной среде признакам субъекта обладающего информационной силой отвечают следующие áкторы [12]: государства и коалиции, международные организации, транснациональные корпорации, виртуальные социальные сообщества (в том числе террористические сетевые структуры), средства массовой информации. Признаками, которые показывают наличие специфического информационно-силового потенциала у международного áктора: наличие собственных интересов в глобальном информационном пространстве; наличие специальных структур, функционально предназначенных для оказания информационного воздействия и уполномоченных вести информационное противоборство (войну); под контролем áктора находится сегмент информационного пространства, в пределах которого он обладает преимущественным правом устанавливать нормы регулирования движения информационных потоков (на правах собственности, закрепленных нормами национального или международного законодательства, то есть речь идет о национальном сегменте глобального информационного пространства как части государственной территории); существование в официальной политической идеологии áктора положений, допускающих его участие в информационной войне; наличие официальной информационной политики. Говоря об информационной силе в субъектнообъектной парадигме, необходимо как можно точнее определить объекты ее приложения: массовое и индивидуальное сознание граждан; Существует также целый ряд «симптомов» чей информационносиловой потенциал уступает потенциалу противника структуры формирования общественного мнения (СМИ, партии, движения, эпистемические сообщества); информационные и психологические ресурсы; информационно-аналитические системы и информационно-технические включающие человека; системы, информационная инфраструктура и деятельность политического áктора; социально-политические системы и процессы, международные акторы, системы и процессы [13]. Существует также целый ряд «симптомов», по которым можно определить áктора, чей информационно-силовой потенциал уступает потенциалу противника. Так, в процессе информационно-силовой коммуникации, то есть соприкосновения интересов в информационном пространстве, более слабый áктор часто выдает себя поведением, для которого характерно: апелляция к ранее достигнутым соглашениям, принципам и нормам международного права, которое пока не способно адекватно контролировать и регулировать отношения в информационной сфере общества; использование третьей заинтересованной стороны в качестве информационного посредника; создание информационной коалиции, блока или союза; угроза обращения к мировой общественности и т. п. Одновременно, описанные черты поведения международных áкторов в процессе информационно-коммуникационного взаимодействия могут говорить о неспособности субъекта адекватно реагировать на оказанное информационное воздействие. Подобная ситуация сродни той, в

149 149 Variae которую попадает сторона на переговорном процессе с более сильным соперником [14]. По мере становления нового мирового порядка усиливается разрыв в информационно-силовых потенциалах международных áкторов, при этом ни один из них не обладает абсолютной монополией на использование информационной силы, адекватными средствами регулирования и контроля за ее действием. Используя концепцию коммуникационных процессов, можна выделить следущие уровни информационной силы: 1. Семантический уровень раскрывает зависимость процессов передачи политической информации и возникновения силовой коммуникации между áкторами от употребляемых знаково-языковых форм. С этой точки зрения во внимание принимается способность используемых людьми средств (знаков, символов и слов) сохранять или препятствовать сохранению смысла передаваемой информации, обеспечивать их адекватную интерпретацию реципиентами. Принимаются в расчет даже невербальные (жесты, мимика, смех, язык этикета и т. п.) средства передачи информации, которые также используются различными международными субъектами. 2. Технологический уровень механизм сбора, анализа, хранения, извлечения и передачи политической информации по специфическим каналам коммуникации посредством информационно-технических структур и систем, компьютерных сетей, средств мобильной связи, баз и банков данных субъекта. 3. Инфлюентальный уровень возможность актора влиять на сознание и поведение субъектов посредством манипулирования политической информацией. Наиболее распространенными формами информационного влияния являются рование, пропаганда, кризисное управление и шантаж [15]. дезинформирование, лоббирование, манипулисредства передачи информации, которые также используются различными международными субъектами Таким образом, такие уровни информационной силы позволяют выявить наиболее существенные компоненты информационнокоммуникационных процессов, обеспечивают существование информационной силы на международной арене и определяют условия эффективного взаимодействия субъектов политики с их партнерами или соперниками. В международной политике возможны две формы информационного воздействия: непосредственное (контактное) и опосредованное (дистанционное). Последний тип характеризует ситуации, когда невозможен или нежелателен прямой контакт двух соперничающих международных áкторов. СПИСОК ЛИТЕРАТУРЫ: 1. Wendt A. The Agent-Structure Problem in International Relations Theory / A. Wendt // International Organization. Summer (3). 2. Kaplan M. System and Process in International Politics / M. Kaplan. N. Y., Уилхем Д. Коммуникация и власть / Д. Уилхем. СПб., Marsh A., Kaase M. Political Action: A theoretical perspective / Alan Marsh, Mах Kaase // Political Action. Sage Publication / Ed. by S.H. Barnes, M. Kaase. Princeton, Ch. 2. P Kaase M. Partizipation / Max Kaase // Wörterbuch Staat und Politik / Hrsg. von Dieter Nohlen. 3., uberarb. Auflage. München; Zurich: Piper, S Финнемор М. Нормы, культура и мировая политика с позиций социологического институционализма / М. Финнемор // Международные отношения: социологические подходы. М.: Гардарика, С Rothkopf D. J. Cyberpolitik: The Changing Nature of Power in the Information Age / D. J. Rothkopf // Journal of International Affairs. Vol Spring P Libicki M. C. Information War, Information Peace / M. C. Libicki // Journal of International Affairs. Vol Spring P Браун К. Международно-политическая теория и идея мирового сообщества / K. Браун // Теория международных отношений на рубеже столетий

150 Variae 150 / Под ред. Кена Буса и Стива Смита. М., С March J., Olsen J. The New Institutionalism: Organisational Factor in Political Life / J. March, J. Olsen // American Political Science Review Кастельс М. Становление общества сетевых структур // Новая индустриальная волна на Западе / М. Кастельс / Под ред. В. Л. Иноземцева. М., С Браун С. Сила в инструментарии современной дипломатии / С. Браун // Международные процессы. Т (5). С Galtung J. A Structural Theory of Imperialism / J. Galtung // Journal of Peace Research (2). 14. Валлерстайн И. Анализ имировых систем и ситуация в современном мире / И. Валлерстайн. СПб: Университетская книга, С Communication Theory Today / Ed. by D. Crowley, D. Mitchell. Cambridge, Ломака Иванна Ивановна, - кандидат политических наук, доцент кафедры политологии Прикарпатского национального университета Имени В. Стефаника- net Междисциплинарный кластер как фундамент теоретико-познавательных стратегий при подготовке арт-менеджеров Ремишевский К.И. Трансформация стратегий управления сферой культуры сегодня предусматривает нахождение наиболее адекватных, неразрушающих и щадящих путей ее постепенной коммерциализации. Для развития художественного рынка принимаются меры, направленные на дальнейшую деиерархизацию системы управления культурой. В числе этих мер обеспечение системы гарантий частным инвестициям, либерализация бизнес-среды в сфере культуры, становление предпринимательства в социокультурной сфере, развитие системы государственно-частного партнерства (на сегодняшний день в Беларуси отсутствует правовое понятие «государственно-частного партнерства», а также нормативная база для реализации инвестиционных проектов, основанных на этом принципе) [2, С.3]. Многое в этом направлении уже сделано, однако восприимчивость системы к нововведениям существенно ограничена в том числе и тем, что управленческие кадры культуры еще недостаточно владеют инновационными методами управления, не всегда способны эффективно распоряжаться имеющимися средствами, привлекать дополнительные источники финансирования как из коммерческой сферы, так и из-за рубежа. Важнейшей, можно сказать сердцевинной частью этой работы является маркетинговое обеспечение, которое дает возможность на высоком уровне вести весь комплекс работ по исследованию существующих и перспективных культурных нужд различных групп населения, определять приоритетность финансирования конкретных направлений культуры, в том числе и из средств государственного бюджета, в соответствии с динамикой потребительских предпочтений различных групп населения Беларуси. При этом следует учитывать, что в немалой степени сама природа художественного творчества вступает в противоречие с перестройкой художественной культуры на коммерческие рельсы истинный художник почти всегда терпит фиаско, когда пытается самостоятельно организовать дело. В таких случаях довольно быстро выясняется, что не так у него голова устроена и не тем она у него занята. Однако, двигаться в

151 151 Variae направлении арт-бизнеса все равно приходится времена-то рыночные. И поскольку культура все больше и больше подчиняется законам рынка, то в такой же пропорции увеличивается потребность в управленцах, подготовка которых, в свою очередь, должна осуществляться на университетской основе. Принципиально возможны два варианта (они оба задействованы мировым арт-менеджментом): готовить менеджеров культуры из гуманитариев, дополнительно обучая их блоку экономических дисциплин, или из экономистов, доучивая последних социогуманитарным наукам. Однако практика показывает, что по-настоящему успешный управленец должен вызреть в недрах этой самой культуры. Другими словами, физик врядли сможет стать лириком, а лирик физиком, при определенных обстоятельствах, сможет. Следует конечно оговориться, что все же существует несколько фундаментальных разделов экономики, без изучения и освоения которых нельзя быть управленцем, в частности, маркетологом сферы культуры. К числу таких фундаментальных тем относится управление объектами интеллектуальной собственностью (как ответ на глобальную интеграцию, ведущую к формированию глобальной массовой культуры, объединяющей людей повсеместно распространяемыми изображениями, текстами и мелодиями, быстро превращающимися в своего рода культурные стереотипы), изучение структуры контрактов между коммерческим сектором и искусством, проблемы навигации потребителя в культуре и ценообразовании (здесь находит отражение тенденция возрастания многообразия культурных сообществ, то есть речь идет о процессах диверсификации). Многие европейские (в 1990-е годы) и российские (в 2000-е годы) образовательные учреждения, занимающиеся подготовкой менеджеров (маркетологов) для сферы культуры, ввели отдельные курсы, посвященные частным аспектам правовых, экономических вопросов, связанных с социокультурной деятельностью и индустрией культуры. Как правило, эти курсы были нацелены на знакомство со спецификой деятельности только в некоммерческом или же коммерческом секторах, либо на особенностях работы организаций культуры узкого профиля (театры, выставочные галереи, киностудии, музеи, библиотеки). За два прошедших в постсоветский период десятилетия маркетинг как научно-прикладная дисциплина, вид профессиональной деятельности, образ мышления и комплекс конкретных функций пережил бурный подъем; статус маркетинга, тем не менее, остался до конца не очерченным. Учебная программа по дисциплине «Маркетинг в сфере культуры» (специальность Культурология ; специализации Менеджмент социальной и культурной сферы и Менеджмент международных культурных связей ), разработанная на кафедре менеджмента СКД факультета культурологии и социокультурной деятельности Белорусского государственного университета культуры и искусств, построена по особому принципу маркетинговые стратегии в учебной программе рассматриваются, главным образом, с точки зрения их практикоориентированности в качестве инструмента повышения социальной и экономической эффективности функционирования отрасли культуры. Такие подходы особенно полезны для менеджеров коллективов и отдельных творческих профессионалов, так как определяют методы трансформации (трансфера) творческой идеи в конкретный продукт или услугу. Одна из важнейших задач курса существенно повысить уровень компетенции в предметной области, поскольку именно уровень компетентности определит возможность успешно конкурировать на рынке труда. Дисциплина «Маркетинг в сфере культуры» не имеет принадлежащей только ей и никому более собственной «территории», поскольку собственной территории не имеет и ее предметное поле

152 Variae 152 продуктов и услуг) позволяет достоверно оцекультура. Этим обусловлен симбиоз маркетинга с теоретической и прикладной культурологией, философией, искусствоведением, социологией, этнологией и другими науками. Фактически, студенты начинают знакомство с содержанием курса «Маркетинг в сфере культуры», будучи уже весьма подготовленными, поскольку к этому времени изучение таких дисциплин как «Прикладная культурология» (в том числе «Социально-культурное проектирование»), «Фундаментальная культурология», в том числе «Основы межкультурных коммуникаций», «Теория и история культуры»; «История искусств», в том числе «Театральное искусство», «Фотоискусство», «Киноискусство», «Телевидение»; «Этнология, мифология и фольклор»; «Информационные технологии в культуре»; «Менеджмент в сфере культуры»; «Финансирование учреждений культуры»; «Основы продюсерства»; «Авторское право в культуре»; «Индустрия досуга» и ряда других либо завершено, либо находится на заключительном этапе. При изучении маркетинговых подходов и стратегий учащиеся неминуемо знакомятся с различными ракурсами, которые проецируются на исследуемую реальность (на разные фрагменты культурного пространства). Для успешной навигации в этом сложном пространстве необходимо познакомиться с экономическими и правовыми основаниями, различными организационными моделями деятельности в подотраслях культуры, освоить набор инструментов для управления ресурсами организации материальными, финансовыми, трудовыми, интеллектуальными. ХХ век продемонстрировал, насколько стремительными могут быть процессы диверсификации человеческих сообществ. Здесь под термином диверсификация мы понимаем сложные процессы расслоения, разъединения некогда мо- нолитных, цельных, неструктурированных общностей людей. Уже сама сложность исследования и познания такого объекта как культура, диктует необходимость проведения опережающей социокультурной диагностики процессов, в ней происходящих. Эта же сложность предопределяет также и выход за границы монодисциплинарного подхода, использование понятийного аппарата и методологического инструментария междисциплинарных исследовательских программ, а значит нацеленности исследователя на коммуникативную стратегию. ХХ век продемонстрировал, насколько стремительными могут быть процессы диверсификации человеческих сообществ Представления об ограниченности монодисциплинарных подходов к анализу культурных феноменов и современных социокультурных процессов также не лишены оснований, ибо для их познания невозможно найти единственно верный метод среди инструментария, сложившегося и устоявшегося в конкретной науке. Однако из этого не следует делать вывод о некой неполноценности дисциплинарного подхода. Чем более стабилен, неизменчив объект тем меньше необходимость прибегать к потенциалу взаимодействующих дисциплин. Для решения конкретных исследовательских задач допустимо ограничение рамками традиционных мыслительных конструкций, соответствующих конкретной задаче или теме. Говоря о маркетинге, как о междисциплинарном знании, в первую очередь имеем в виду, что философия, культурология, искусствоведение, социология, этнология, филология и ряд других дисциплин позволяют найти подходы к пониманию групповой и индивидуальной идентификации человека. В свою очередь, понимание путей и особенностей идентификации человека (как потребителя

153 153 Variae нить не только его сегодняшние предпочтения и приоритеты, но и спрогнозировать динамику и направление возможных изменений этих потребностей в будущем. Маркетинг (не как наука, а как практическое приложение) доказал, что имеет в своем арсенале чрезвычайно могущественные средства воздействия на целевую аудиторию: умело используя возможности Еще одна тема актуальная для арт-менеджмента тема использование групповой этнической солидарности в конкуренции за ресурсы (в сфере культуры это могут быть весьма ограниченные финансовые ресурсы, например, гранты, средства госбюджета), а также в борьбе за социальное продвижение. Этнография способна дать маркетингу знания об этноэкой сетевых сообществ и мяг- Однако из этого не следует делать тикете, о традициях и обыча- силы (информационной), вывод о некой неполноценности ях. обладая необходимыми Если рассматривать про- дисциплинарного подхода финансовыми возможностями блемы подготовки специали- и разветвленной системой стов по маркетингу в сфере коммуникаций, маркетолог культуры с позиций научного способен обеспечить как зеленую улицу конкретной личности, проекту или продукту, так и буквально организовать мега-террор в отношении товара или услуги конкурента, что, в свою очередь, ставит вопрос об этичности маркетинга. Поэтому маркетинговые технологии нередко оказываются задействованными политиками и, фактически, по многим направлениям (таким как PR, брендинг, нейминг и проч.) смыкаются с политтехнологиями. Дополнительные и при этом плодотворные ракурсы на маркетинговые возможности открывает этнология и этнография (предметное поле у этих наук почти общее, но первая дисциплина имеет теоретическую направленность, вторая прикладную, в частности, дескриптивную, включая исследование классической триады пищажилище-одежда). Этнология позволяет маркетингу отреагировать на бесспорный рост общественного интереса к культурной специфике и (что важно!) возможностям выражения этой специфики, включая возможные формы выражения. Другими словами, для целей маркетинга крайне полезно овладение любыми возможными способами мобилизации каких-либо групп населения по этническому принципу. познания, то многообразие концептуальных подходов, возникающих в социально-гуманитарном пространстве (куда входит достаточно длинный ряд наук), соединяется в сложный междисциплинарный комплекс. Преодолевая естественную ограниченность любой методологии или конкретного метода исследования культуры, междисциплинарные связи образуют не только базовую познавательную парадигму (как совокупность определенных представлений и определений, каких-либо терминов, а также ценностных установок, которые принимаются и разделяются научным сообществом) маркетинга как прикладной научной дисциплины, но и способствуют развитию всех наук, включенных в процесс взаимодействия. В результате интегративного слияния формируются новые контуры пространства культуры, открытого для взаимопроникновения и трансформации рациональных алгоритмов, идущих от различных структурных составляющих (культурологии, искусствоведения, философии, социальной антропологии, лингвистики и т.д.). Принцип междисциплинарности выступает своеобразным мостиком, делающим эти связи между науками более чем реальными, тем самым исключая противопоставление научных подхо-

154 Variae 154 Литература: 1.Астафьева, О.Н. Интегративность и междисциплинарность как основа познавательных стратегий культурологии // Наследие в эпоху социокультурных трансформаций: Материалы междунар. конф. / Министерство культуры РФ, Рос. ин-т культурологии; редкол.: Э.А.Шулепова и др. М.: Академический Проект; Альма Матер, С Канцэпцыя Дзяржаўнай праграмы Культура Беларусі на гг./ Культура 52 (920) г. С Орлова Э.А. Основания специализированного познания культурных феноменов // От филосодов и выводя маркетинг на уровень трансдисциплинарных стратегий. Трансдисциплинарность понимается обычно как способ расширения научного мировоззрения, заключающийся в рассмотрении того или иного явления вне рамок какой-либо одной научной дисциплины. Применительно к маркетингу, трансдисциплинарность это прохождение сквозь традиционные дисциплинарные границы, сочетание рациональных методов исследования с интуитивными оценками и суждениями. При этом место маркетинга в системе прикладных дисциплин связано с актуализацией и решением новых, практически значимых задач. Вместе с тем, именно в силу конкретности практически любое исследование культуры является частичным, нуждается в многомерном видении объекта и целостном его осмыслении субъектом. В какой-то степени междисциплинарность и интегративность ведут к отказу от принципа «чистоты метода», при котором каждая дисциплина имеет исходные онтологические и методологические основания. Например, в случае философского познания допущения носят характер «интуитивной достоверности», а суждения представлены в качестве «закономерностей»; при гуманитарных построениях допущения могут быть «эмпирически очевидными», но обеспечивающими систематизацию описания событий и объектов; в случае научного познания соотношение с реальностью обязательно, то есть используется «проверяемое прогнозирование» [3, С. 62]. При маркетинговом анализе, выработке стратегии поведения на рынке задача достижения гуманитарной адекватности чрезвычайно важна [5], а междисциплинарные связи позволяют преодолевать жесткие границы и ограничения частных познавательных стратегий. Именно этим объясняется недопустимость монополии одной, даже очень обоснованной и авторитетной теоретической платформы, и право любой культурно-исторической позиции на свою особую точку зрения [4, С. 272]. Решение более сложных познавательных задач возможно лишь в случае выбора курса на открытость методологического пространства. Интегративность заключается в том, что она позволяет анализировать повседневность, вскрывая принципиально новые пласты человеческого опыта, новые факты и обстоятельства, не поддающиеся с первой попытки строгому научному описанию. Повседневность, как одна из сфер человеческого опыта, характеризующаяся особой формой восприятия и осмысления мира, поддерживается специфичностью знаковых систем и кодов, наглядность которых обеспечивает понимание, тем самым подтверждая полезность опыта, постижение смысла которого предполагает как внимание к деталям, так и широту обобщений [1, С.43]. Таким образом, интегративность становится фактором, не только позволяющим исследовать локальные явления и выявлять отдельные закономерности в сфере культуры, но и двигаться в направлении понимания культуры как сверхсложного конгломерата. Междисциплинарность выступает наиболее эффективным средством формирования разветвленной маркетинговой информационной системы, необходимой как для принятия конкретных решений при максимально высоком уровне осведомленности, так и формирования наиболее рациональных управленческих стратегий сферы культуры завтрашнего дня.

155 155 Variae фии жизни к философии культуры. СПб., С Розин М.М. Что такое событие?: Анализ условия философского дискурса // Событие и смысл: синергетический опыт языка. М., С Федотова В.Г. Основные исследовательские программы социально-гуманитарных наук // Анархия и порядок. М., С Ремишевский Константин Игоревич, - Кандидат искусствоведения, доцент. Место работы -- Белорусский государственный университет культуры и искусств, кафедра менеджмента социальнокультурной деятельности. Сфера научных интересов: история и теория мировой и белорусской экранной культуры, аудиовизуальная антропология, технологии менеджмента и продюссирования в кино и на телевидении. MANAGING HUMAN DEVELOPMENT: EFFECTIVE METHODS OF DESIGN Elkin S.E. The article is devoted to discussion of one of the directions of a systematic approach to designing organizations. The peculiarity of this approach is the use of the organizational approach to human development, which represents a new direction in the study of economic systems. It is proposed to use six-aspect version of the study based on the conceptual design of the research process (designing) the mechanism of economic systems. At the heart of improving the management of economic entities are invited to lay the design of organizations, that is, work on the development of institutional projects, which provide the identification and solution of management problems through the development of innovations. On the basis of the study proposed a scheme of categorical structure systems approach. The conclusion about the feasibility of using the three basic mechanisms of development management and the possibility of using the technique of structuring the process and controls in the construction of an effective management system based on the movement of the final results to the content management process and further - to the organizational structure. Key words: human potential, the system design, system approach. Design is a creative process in which options are generated to find the best solutions. Generally, improvement in one parameter leads to a deterioration of the other, so you need a comparison of options. The need to explore options involves the development of special methods of comparing them with the performance of each option and determine the level at which the comparison is made. [13] In the design phase the design efficiency is more widespread, and as a scientific discipline it is based on the methods of systems analysis and operations research. Meeting the challenges of project performance based on the information from the previous stage of the research, is presented in the form of initial requirements. The construction of models for study of the effectiveness of the design is associated with and deal with uncertainty. In this case, the following are used instructional techniques: selection of levels of models, techniques of domination, the selection phases of the operation, the construction of the summary measures, etc. The following techniques are of greatest interest: the use of summary measures as a method of accounting for uncertainty, the principle of balance as a method of forming limits, and analysis as a method of compensating capabilities eliminate uncertainty. The practical study of economic systems in most cases is sufficient to consider the unity of the six aspects: [12]

156 Variae 156 system-component involves the allocation of model components, the interaction of which provides unique to the system as a whole new qualitative features. Principles for the constituent elements of the system are determined by the object and purpose of the study, as well as aspects relating to coverage; systematic and structural framework provides a selection system based on the selected link components of the model (positive, negative, neutral, material, energy, information, or mixed). Structure, which determines the way of interaction of the system components, depending on the parameters of the system elements, links and transforms them, giving the integrity of the system, and determines the qualities that are not inherent to any of the system components separately; systemic-functional allocates functional relationships of components research, based on the definition of coordination and subordination of the elements; system-integrative aims at the selection of system mechanisms that provide an integral component of the new qualities of the system; system and communications system allows you to emphasize the interaction with the environment, the environment, opposing systems in the performance; require system-historical study of the mechanism of the system by studying its retrospectives and perspectives. As it is noted, the planning procedure is rarely a one-act decision-making. As a rule, it is followed by repeated procedure (especially if it is a previously defined system of decision-making). Such a decision- -making process in this element of the system does not contain within itself references to other elements. Analysis tasks related to the investigation of the functioning of a given property or a set of mechanisms and synthesis problem - with the construction of the mechanisms, with the right properties. [7] In solving these problems we use a number of methods: observation of the functioning of real organi- zations, pilot testing of various proposals, simulation, theoretical research. The greatest effect can only skilful their joint application. Description of operation allows to reflect the economic system used in the procedure of formation of the information management, methods of formation of the control parameters (plans, prices, and specifications), methods of financial management and economic incentives, institutional and financial constraints on the activities of the organizations, the methods of operational management, in general - set organizational, legal, economic, financial rules governing the functioning of the organization of the economy and industry. Note that the mechanism for operating the decentralized economy model includes two components: the budget constraint and the law of pricing. In addition, there are three important indicators that measure the economic system: the criterion of the effectiveness of the operation, the exponent of the failure of the plan and measure the degree of distortion of information. The use of these indicators can effectively carry out all of the previous statements of problems of analysis and synthesis of mechanisms to the particular situation. So we've seen a number of basic concepts, the formulation of problems and results in the theory of synthesis mechanisms of economic systems. Improved management of economic systems - one of the most urgent and challenging tasks, which requires a comprehensive, systematic approach to it, clear and effective institutional arrangements for the design and implementation of the design and implementation of modern management tools. The main issue that needs further description, is to develop the concept of the research process (design) management mechanism economies. Precise mechanism is necessary in order to improve management efficiency. Mechanism is determined by economic laws and practical activity. This means that it is difficult to speak of the same mechanism in different organizations and economic systems as a

157 157 Variae whole, realizing the same goals. Should proceed from the general understanding of the mechanism as a social control system, due to the economic laws with adequate powers, resources, has a certain structure, which allows to control groups of people by making decisions. This approach allows us to study the statics and dynamics of the control mechanism by which respectively mean the organizational structure of management and managerial decision-making processes within the existing management structure. Proper design (organization) control is a system of decision-making, which is the foundation on which to adequately analyze the whole system of governance and provide optimal conditions for decision-making, from the collection of baseline data, studies of existing institutional arrangements and decision trees, and to find ways improve management - solutions result. This analysis is always advisable to carry out in the beginning, aimed at transforming the management system. According to Alexander Ignatiev and Maksimtsova MM analysis is most effective if it contains six stages. [5] At the first stage, there is the survey of organization management. We study all the documentation governing the management, job descriptions, which summarizes the information about the work carried out in each division, we study the existing system of management units, these units are compared with the functions set out in the Regulations. The result reveals the extent to which the management practices of its model (detected a problem) and, if necessary, is adjusted accordingly. This phase also need to find out and to document the flow of information. The second stage involves the development of organizational procedures for decision-making. At this stage the scheme each organizational procedure, given its description, formed a list of documents that are used in this procedure. When building an organizational procedures should be recorded documents, operating procedures, these, where there are these documents, which documents it is completed, to perform such procedures are necessary output documents of the procedure. In the third stage it is important to clarify the relationship between the decision-making procedures and the building block of the decision. In the fourth stage the decision tree of specific parts of the organization is made, which record levels of management schemes operating decision-making procedures. Note that the mechanism for operating the decentralized economy model includes two components: the budget constraint and the law of pricing The fifth stage of the work is in the logical analysis that provides all the management procedures performed in the unit documentation required for each business operation and stored at each level of government. Logical analysis of the decision to judge the effectiveness of management organization. Sixth stage - direct development of documentation, which regulates the activity of a separate administrative apparatus of the organization. Let us consider the problem of designing a mechanism (system) management organization (economic system). Priority - the formation of his goals functioning. The problem of forming goals functioning is essential for the design of economic systems for several reasons. First, by their very nature are all real economies multipurpose. Secondly, the period of operation of different purposes, and therefore, to design the only control mechanism based on the objectives, the period of which is comparable with the period of the design organization. Third, the design of the control mechanism for the functioning of all the targets are too time-consuming and, therefore, the number of targets the operation to be reasonably limited. First of all, under evaluation and selection of global governance purposes. Structuring objectives should be achieved through the study of management

158 Variae 158 functions. The problem involves the design and modeling of management decisions. [1] Thus, the transition to effective methods for the design of any systems and requires a well-defined conditions. a given structure. Based on this definition of the mechanism of operation, control or institutional mechanism can be decomposed into a description of related components of the blocks. As a basis decomposition is used for Of the currently available examples Structuring objectives should be the separation of management of design concepts of the ba- functions. As a result, the com- achieved through the study of management sic mechanisms in the first place ponents are allocated blocks: it should be noted a template functions planning, evaluation, operation, mechanism of complex performance accounting, incentives. Thus, assessment. This sche- me allows you to define a set of benchmarks and evaluation of the state to the rating scale of importance (value function) indicators aggregation procedure estimates parameters in local estimates on group performance and, finally, the device includes a convenient matrix package that allows the user to customize a complex (final) assessment a wide range of purposes. With the estimator performance (activity or condition) may design a broad class of competition and priority mechanisms. Thus, adding to the unit performance evaluation or condition (ie the expected efficiency) power resource definition (plans) based on performance evaluation, we get the system design competition or priority mechanisms. It is easy to develop and design unit coordinated control mechanisms. Another important condition is due to the need to have the possibility of experimental verification of the mechanisms created projects before their implementation in practice. This experimental test can be reliably implemented using business games and simulations. As for the computer-aided design management tools, there are a number of additional features and conditions that should be viewed separately. Computer-aided design is the integration of the methods of Science, based on the use of databases, libraries, programs and communications subsystems. The concept of such a mechanism is embedded deterministic task and purpose of the system elements and rules (procedures, constraints, functions, etc.), regulating and defining the action of the elements in under the institutional mechanism of the active system is a system of cyclically occurring organizational processes: planning, evaluation, promotion of active elements. Cyclical nature of organizational processes varies depending on the hierarchical level of the organizational system. Based on the present methodology it can be characterized CAD systems management mechanism, which is achieved through analysis and synthesis of models of organizational mechanisms. [1] The system should include two main modules: the analysis of models of mechanisms and synthesis of mechanisms. Modules should have a number of properties: - functionality (transparency, obviously) - Implementation of the functions that are understandable to the user; - reality - representation of input and output data in the form of measured values, understandable to the user; - reliability - performance with a given probability over the entire period of operation of functions defined baseline. Reliability is achieved is available for testing, periodic testing of system functions; - structural completeness - the minimum content of a set of models that ensure ease of use, understanding the dynamics of the operation; - control - the ability to control with the principles contained in the source data, automatically change the structure of the module in order to reduce the number of functions performed; - hierarchy - the use (development) of the indivi-

159 159 Variae dual elements of the module for independent modules; - Intelligence - the use of artificial and natural intelligence. Thus, the architecture of the system is the identification of user needs and then design a system that meets the requirements as effectively as possible within economic and technical constraints. Where there appears a need to manage the operation with strict object based on knowledge of its internal and external relations, where the object consciously design, there appears a systematic approach. Its main function in human activity is to provide the conscious design of the facility in accordance with the final results. System design is in accordance with the requirements of its output results suggests a clear vision of the requirements. If these requirements can be met by traditional, already mastered ways, then there is no need to create a new system. The latter makes sense only in the case where the satisfaction is problematic character. "The system is the means by which the process solution". [9] Formation of purpose - this is the most important process of a systematic approach, since the purpose of transfers objective requirements and yet it dominates all activities to establish a system defines the trajectory of the system. Sense of purpose reveals the function, which means the effect of the system, to achieve the goal, the method of achieving the goal. Targeted operation - it is actually a way of life system object does not exist without the systems. Targeted operation is ensured by the system design, which includes elemental composition and structure. Finally, it occurs in certain environmental conditions, which impose restrictions on the activities of the system and at the same time the accuracy of the approximation to the target and the solvability of the problem situation. The system is a purposeful functioning structure capable of resolving the situation in certain environments. This approach provides a constructive definition of the system because it opens the way to the isolation of a problem situation and purpose. [11] If the behavior of the system depends not only on the structure, but also on the changing composition of spontaneously, we are dealing with organizational systems and by the organizational embodiment of system approach, which is its most complex and advanced form. In principle, all can be constructed, and all can be described in the language constructs. The novelty of this approach is to specify the theoretical and methodological positions, bringing them to the level of working practices in the management of social processes and the design of organizational structures. Laws of entropy important consequence - the dependence of the capacity of the system on the degree of organization or the nature of the interaction of the structural elements of the system. On the basis of this law, it is possible to determine the dependence of the potential capacity of the structural elements for an organized system that allows you to make recommendations for the rational organization and management system. [10] Consider the concept of "process control", where the process is dynamic characteristics of the phenomenon. Management process is cyclical, which means that it occurs continuously and is a set of alternating cycles. Each cycle begins with a definition of the purpose and ends of her achievement, then, based on results achieved new cycle begins. Management process is to analyze the situation and the development and management decisions, the management of the administrative decision and final control, which closes the management cycle. [6] Thus, process management is a system whose elements, ie operations, have an organic relationship and focus on the consistent achievement of outputs and outcomes by building a "tree of goals." It follows that in the management of allocated stages of analysis of the situation, decision-making, implementation and performance monitoring solutions. At the heart of improving the management of

160 Variae 160 economic entities is designing organizations, that is towards the establishment of organizational projects that ensure the identification and solution of management problems through the development of innovations that meet the needs, perspectives and the specific conditions of individual organizations, and measures to ensure their implementation. [2] The object organizational design to accompany any managerial innovations, the system is always one and the same class. The main property of the organizational and economic systems is that these people are the objects of the control elements of their structure. Organizational and economic system - a socio-economic system, created consciously or spontaneously formed for the implementation of the process of joint work. To the elements become integrated set, the organization, it is advisable to combine their engineered systems interconnection - information and real power lines, providing needed for system-wide activity streams. In other words, the organizational system must be focused, self-adjusting, learning and self-developing. A mechanism is needed management and distribution management functions, ensuring the properties of the organizational system. In the stages of the design of organizational control system comprises: identifying problems, models, data collection and analysis. Model of organizational systems necessary to predict its behavior, and above all to keep track of the relationship between the actions of the control system (control mechanism), the behavior of the organizational system and the environment, which is crucial in the management of the development and design of control mechanisms. Satisfies all the requirements of a complex formed of three main mechanisms of development management. [8] 1. Mechanism to identify and resolve problems. Includes a forecast of possible changes in the exter- nal and internal environment, setting objectives, the problems encountered on the way to achieve them, the formation, comparison and selection of effective programs of action. 2. The mechanism of coordination of decisions and interests. Involves the coordination of interests through incentive mechanisms. 3. Mechanism for monitoring and change management (the mechanism of the control system). Its main purpose in monitoring the first two mechanisms, the analysis of their performance on the final results. A mechanism is needed management and distribution management functions, ensuring the properties of the organizational system Combination of these three mechanisms is the development version of the control mechanism, from which the basic functions of management and their distribution. Thus, the organizational system - a sustainable, mutually beneficial association of people (and resources) in a holistic separate body, the targeted and coordinated way, by introducing a specific structure of the relationship between the elements and mechanisms that regulate the functioning and interaction of these elements. It follows that the method of structuring the process and controls when building an effective management system has to be from the final results to the content management processes and from them - to the organizational structure. Can be achieved in various ways when you use one of the many control mechanisms. The system is a means of achieving goals. Common goals, building a certain structure and certain elements of the rules of engagement - the essential features of the organizational system. Institutional mechanism - a set of rules governing the actions of the elements of the organizational system in the operation. Control mechanism - a set of procedures to ensure the development of a certain organization in time. Judge the quality control mechanism can only

161 161 Variae be unable to assess the state of the organization from the positions of its goals. Changes in the structure is almost always requires a change mechanism, while the change in the mechanism can be done without structural change. Therefore the task of developing sign problems requires knowledge of reality and knowledge of evaluation criteria: design system therefore generates this time cognitive needs, designed to study the system. References: effective institutional mechanisms for a given structure - a necessary element for assessing the effectiveness of the structure. The systems approach and analysis determined the development of new design techniques in the face of uncertainty and conflict. [4] The aim of the design is contemporary in orientation and organization of design as a process that sets the stage for changes in the built environment. The main subject of the systems approach is an object called a system. Praxeological approach aims at the analysis of the subject of action. There should be a systematic approach to integrated treatment of any specific object, whereas praxiological approach considers its object from the point of view of efficiency. Praxeological approach to integrity is the result of action, acting as an effective and systematic approach to efficiency - a consequence of holistic view of objects. For both approaches, a means of obtaining the end, the best solution in the circumstances (goals) - a comprehensive analysis of the relevant phenomena. [3] The systems approach and analysis determined the development of new design techniques in the face of uncertainty and conflict Design is understood as awareness training actions aimed at changing the reality. Solutions to de- 1. Bol'shie sistemy: modelirovanie organizacionnyh mehanizmov / V.N. Burkov, B.Danev, A.K. Enaleev i dr. Institut problem upravlenija. M.: Nauka, Vjatkin V.N., Shevljakov V.M., Serov V.N. Organizacionnoe proektirovanie upravlencheskih novovvedenij. Perm': Kn. izd-vo, Gasparskij V. Sistemnaja metodologija. Nekotorye zamechanija o ee prirode, strukture i primenenii// Ezhegodnik «Sistemnye issledovanija». M.: Nauka, Dzhons Dzh.K. Metody proektirovanija. Per s angl., 2-e izd, dop. M.: Mir, Ignat'eva A.V., Maksimcov M.M. Issledovanie sistem upravlenija: ucheb. posobie dlja vuzov. M.: Ju- NITI-DANA, Kalinina N.M. Instrumenty integrirovannogo kontrollinga v upravlenii finansami predprijatij// Vestnik Omskogo universiteta S Mehanizmy funkcionirovanija organizacionnyh sistem. Burkov V.N., Kondrat'ev V.V. M.: Nauka. Glavnaja redakcija fiziko-matematicheskoj literatury, Modeli i metody upravlenija organizacionnymi sistemami / V.N. Burkov, V.A. Irikov. M.: Nauka, Optner D. Sistemnyj analiz dlja reshenija torgovyh i promyshlennyh problem. M.: Nauka, Prangishvili I.V. Sistemnyj podhod i obshhesistemnye zakonomernosti. Serija «Sistemy i problemy upravlenija». M.: SINTEG, Sagatovskij V.N. Opyt postroenija kategorial'nogo apparata sistemnogo podhoda. M.: Nauka, Solov'ev V.S. Organizacionnoe proektirovanie sistem upravlenija: uchebnoe posobie. M.: INFRA- -M, Novosibirsk, Sibirskoe soglashenie, (Serija «Vysshee obrazovanie»). 13. Jeffektivnost' slozhnyh sistem. Dinamicheskie modeli / V.A. Vinogradov, V.A. Grushhanskij, S.I. Dovgush i dr. M.: Nauka, Elkin S.E. - PhD, Associate Professor Russian University of Economics Named After G. V. Plekhanov, Omsk.

162 Variae 162 SYNERGETIC EFFICIENCY OF CO-COMPETITION Meteljov K.A. The classic social dilemma cooperation-competition is investigated as cluster co-competition in the light of the assessment of regulation and synergistic efficacy in the article. Appropriate formalized methodology is developed as a system of knowledge about the techniques and methods of co-competition use in a cluster. Keywords: cooperation, competition, co-competition, cluster, synergistic efficacy, stage of development. In the modern world the potential and competitiveness are of its constituent territories in view of the fact that the resources and factors of production, human and social capital, business conditions are localized at the regional level, where specific people live and work and specific companies operate. Today, the global competition between countries is reduced to a competition between their individual regions. Global unit of economic space is a region that takes the strategic importance to the prosperity of the country, it is assigned a leading role in national development. The most progressive and innovative approach to the development of the region in a new economy is described in terms of managing the network organization and the key role of information in economic processes is a cluster development area. Professor Porter, who is the founder of the cluster concept, defines a cluster as a group of geographically adjacent interconnected companies and associated institutions operating in a certain area, characterized by common activities and complementary to each other [1, p.256]. The concept of cluster points to industry, geography together its member companies that manufacture and sell a range of related or complementary products together. This definition is punctuated factor of territorial proximity, common interests cluster members and naturally occurs as a result of cooperation between them in order to achieve a synergistic effect. The competition, which takes place in the framework of the cluster formation is modified in the direction of strengthening cooperative interactions of competing players and reduce the intensity of the rivalry. As a result of competing companies operating in the same market, get an opportunity to come together to address common issues and achieve mutual benefits while maintaining its competitive position relative to one another. That is, according M.Porteru, the interaction of firms within the cluster is a combination of competition and cooperation. In the foreign literature is increasingly found a new term - co-competition that is synergetic behavior as a combination of cooperation (cooperation), and competition (competition). Competition and cooperation can coexist, it is positive-sum game - it can simultaneously benefit from competition and from the cooperation. In this case, according to M.Portera, internal competition between firms creates the necessary pressure, stimulating innovation by cluster members. In this context, the model considered legally define competition as cooperative competition - or competition based on cooperation. As part of the cluster firms involved can optimize their operations and strengthen its market position both by competition and by cooperation (achieving savings in common to all firms participating costs). Therefore, cluster, stating itself as one of the key components of the competitiveness of the region, is a theoretical curiosity of researchers and practical

163 163 Variae interest at the state and regional business in terms of providing the most favorable environment for the creation and dissemination of new knowledge, the commercialization of knowledge, development of new technologies, new products and services. Experts in economics, management, sociology and psychology have published in recent years, many studies on the classical social dilemma: cooperation-competition. Despite this theory has not kept pace with the needs of the practice, forcing managers to make decisions, as a rule, not linked to current theoretical concepts. In order to completely eliminate the barriers and pitfalls that hinder the processes aimed at resolving the above dilemma, you need to conduct special studies and find new solutions to the problem, based on existing scientific concepts. The purpose of this study is to identify and reflect on the development of a formalized methodology as a system of knowledge about the methods and techniques of research, assessment and management co-competition and synergistic efficacy. In the course of the study, there are the following results. Cluster in English cluster - meaning bunch, bunch (grapes), cluster (stars), etc. The term is extremely successfully entered in scientific terminology, as its first syllable with the traditional term class and the second as it shows its artificial origin. So, for example, cluster analysis - a multi-dimensional way of grouping objects based on the presentation of the results of individual observation to a point suitable geometric space, followed by separation of groups as clusters of these points. It is actually about modeling grouping operation, one of the most important, not only in the statistics, but in general - and in knowledge, and in making decisions. The word formalize means to present content side effects in the form of - a) a formal system of mathematical symbols with precise rules of compatibility (ie, co-existing unity and coordination), and b) the specialized graphical tools (techniques). The synergistic effect (from the Greek - acting together) - increase the effectiveness of the integration, merger of individual parts into a single system through the so-called systemic effect (emergence). According to I. Ansoff, «a phenomenon where revenue sharing resources exceed the amount of income from the use of the same resources separately, is often called the» 2 +2 = 5. «We will refer to this synergistic effect «[5, p.127]. 2. «Competitive cooperation» or «cooperative competition» - that was described in November 2012 at the Moscow International Forum «Open Innovation» this stage of global innovation. The forum has declared the need to fight for higher profit margins per employee in low (ie, low added) sectors of the Russian economy. Otherwise, everything connected with the problem of economic growth, in turn extensive growth. It was noted that in the current situation in terms of the industry, and in the context of promoting the development phase to engage in the development of all germs of innovative business, with a need to develop links within the object of innovation, and the development of its relations with the outside world. Innovation - it is extremely dynamic state: it is the speed of decision-making, information sharing, development of prototypes, exchange views with investors. Speed - this is the reason that states create institutions for development, and all countries, starting with the U.S., they create - because they can not make it. Emphasized that predicting the future and only take the right decisions - it is difficult, mistakes are inevitable, but they need to quickly fix. 3. Cooperation has always existed, but the classical economic theory does not give her enough attention, sus-

164 Variae 164 pecting cooperators in an effort to disrupt the perfect competition, using the cartels. Only in the last two decades of economic thought began a fundamental shift associated with the creation of the theory of clusters [1] and the development of the concept of the new competition [2] based on the reinterpretation of classic dilemma of cooperation-competition. With globalization, the most effective way to achieve the necessary level of competitiveness of the national economy are innovative clusters, combining the efforts of universities, research centers, large industrial companies and a large number of small and medium enterprises. That clusters provide the most favorable environment for the creation and dissemination of new knowledge and commercialization of knowledge, the development of new technologies, new products and services. In a cluster are 4 groups of participants: the core of the cluster, complementing serving and supporting members. The core of the cluster are the main manufacturers of products, which are centered around the other participants. These are the car manufacturers in the automotive clusters, farms and wine producers in the agroindustrial clusters, manufacturers of shoes in the shoe cluster, etc. Providing (complementary) activities carried out by companies, the functioning of which is aimed at ensuring the activities of the major manufacturers. These may be the manufacturers, for example, materials and components to the automotive cluster, software companies in the cluster for the production of computers and so on. Support companies - those that provide basic services of manufacturers clusters: financial, marketing, consulting, maintenance and other services. Auxiliary members - companies whose presence is desirable to ensure the economic success of the cluster, but is not mandatory. This group of participants may include organizations for cooperation, in some cases, those may be the research institutes and educational institutions. Research and education community is present in a cluster of educational institutions and research institutes. First role is to produce skilled workers for the needs of the participants in the cluster, and the second focused on the generation of ideas and the development of new technologies for the innovative development of the cluster. Individual world famous clusters were formed either around the University around large specialized research institutes with a view to be permanently initial commercialize their research and technological development. A special role is played by the state in the cluster from the federal and regional authorities, which form the legal and institutional conditions for the implementation of cluster initiatives and organize a platform for dialogue and coordination of interests of participants, provide financial support for individual cluster initiatives. Most clusters are dependent on public funding and are not viable in its absence, although this relationship may decline over time. Therefore, the main goal of the state should not be funding individual firms or projects, and to encourage and support of cooperative activities. The state, acting representative of the clustering process in the region, strategically focused and cluster links with economic development of the region as a whole, assimilates it with other economic organizations and focuses on the solution of social problems. The innovation process in the cluster is stimulated by intensive exchange of knowledge, skills, ideas and other

165 165 Variae intangible assets between businesses and research institutes in the background the State, and by combining the resources required to create and commercialize innovations (capital, ideas, material and technical equipment and administrative and legal support). The innovation process in the cluster describes the concept of triple helix, which determines the nature of the interaction of the productive sector, universities and the state in the process of generating new ideas and their transformation into the form of innovation and subsequent transfer to the market. Triple Helix - a nonlinear, non-static model that describes the overlap and the changing role of the main actors of the innovation process: universities become entrepreneurs by creating in their areas of business incubators, industry starts to play the role of science by organizing their own educational institutions and centers knowledge, research for their needs, and the state becomes a venture capitalist by the need to support innovation initiatives, and provide financial support for individual venture projects. Thus, the spiraling of the model is determined by the fact that three key subject of innovation development in the cluster are constantly changing roles, partially replacing each other and in parallel while retaining its traditional functions. In Russia today, the cluster approach is first used the regional authority for the development of their territories, but the practice of clustering rare. And at the federal and regional levels, there is a gradual awareness of the benefits of the cluster approach and the need to cluster development areas. In particular, the individual initiative of the federal center has facilitated conditions for clustering (special economic zones, the development of the concept of cluster development of the Russian Federation). The main advantage of the cluster approach is the integration of all levels of development in the region - from the administration to the level of individual firms and the industry to achieve a holistic view of its economy. The cluster concept of regional economic development is an alternative vision of the competition, but model structuring of the regional economy, as well as a comprehensive approach to the development of innovative as individual agents, and the territory as a whole. The boom of the most successful global companies and the most economically developed regions and countries suggests that clustering - this is a logical step in the evolution of complex forms of organization management, easy to link to is one single and common, to balance the interests of man, the company and the region, set the vector of their joint development. 4. There are a number of methods for the identification and analysis of regional clusters, ranging from simple methods for determining the level of specialization (coefficients of localization) to technology-output tables. In [3], six main analytical methods for studying regional clusters: expert evaluation, and the coefficients of localization, production input-output balances, technological input-output balances, network analysis, and special surveys. Regions have at their disposal a variety of techniques to identify clusters based on the concentration measure, scale, availability of production and processing chains. The most important element of this process is to determine the logic of forming companies in a single cluster, which may be based on the production of common goods, the use of similar production processes common value chains, key technology requirements for the qualifications of the labor force and proximity to natural resources. In an analysis of identified types of clusters that can be supported by regional policies. In terms of policy among the many ways of classifying clusters of interest are those that give an idea of how the cluster maintains its competitiveness. In this context, the competitiveness of the cluster depends on the quality of the internal

166 Variae 166 network of interactions or relationships between business and sources of research and technology. Thus, from the point of view of the cluster policy clusters are defined as controlled or as a value chain based on a unique competence. Such a division is important for policy, as in the first case focuses on intra-relations between the companies, while in the second case it is focused on a particular area of competence, which may be associated with companies in other sectors and industries. Clusters, based on competence, subject to availability in the region a special technology or expertise. Such competence can be defined as research resources or special technical capabilities. In any case, the key point is not communication providers within the sector, and the use of a common tacit knowledge or skills in different economic activities. The significance of this type of clusters is that they contribute to the expansion of economic activity in the region, strengthening existing industries and stimulate the growth of new economic activities with a more powerful technology. 5. Indispensable institution of modern society in the competition is an approach to innovation, which are understood in a broad sense as a willingness to change in the face of strong environmental uncertainties. Innovation - is, above all, a state of mind (the phrase belongs to Giulio Grata, one of the leaders of developing innovative EU). Accounting for this great state, and the impact of productivity on competition set the task of formalizing the latter, resulting in the mathematical relationship (1) [4]: (1) where CFt - harmonic reference value of cash flow from operating activity generated by the average employee of the company through the use of assets within the time period t, equal to 8 hours (that is determined by the value of the cash flow for one shift on a per employee). For the region, the parameter value is CFt annual gross regional product that falls on average by one of the economically active people in the region, there is an average of one person out of a total labor force of the region; 1 - One employee of the N-th number of employees of the enterprise; x - multiplication sign; t - time period (8 hours), which is rated for operating income (EBIT) of one average employee company. Or the amount of annual gross regional product that falls on average per economically active person out of a total labor force of the region. Depending on (1) the word «increase» means an increase in the quantitative indicators, such as production, sales, increase market share, etc. The word «development» means the production of new products, the provision of new services, new solutions to customer problems, new markets and distribution channels, the new

167 167 Variae image of the organization. As you know, cash flow CFt determines that an asset, liability, or just useless junk. In this connection, the word «Active» refers to resources, which are generated by the growth and development of the company, its income. Figure 1 shows a graphic representation of the relation (1), shows the areas of cash eleven stages of development of the company (the region of the cluster). Enterprise characterize the requirements of these stages to the effectiveness of the enterprise technology. So, if the company is on 11th stage of development, the technologies used to provide the value of the cash flow (EBIT) in the range 970 rubles within one working day of each employee. Figure 1 shows that the formation of the cluster as a set of companies to consider starting positions of each of them through the stages of development. From this it follows that there are regions, locomotives development enterprises in the region of the low level of development should seek to move the locomotive regions, the displacement can be waived by organizing cluster development of regions with low levels of development. Величина денежного потока CF, в рублях Время t Clustering based on the stages of development will: a) stimulate research and development and to provide the necessary funds for the implementation of new strategies, and b) to organize the free exchange of information and the rapid spread of innovations via suppliers or customers who have contacts with numerous competitors, and c) create new directions in competition, new opportunities, new ideas and new combinations, and d) a sharp increase of knowledge in the region. In further studies of stage number will be denoted by i, in particular: i_max = 11,69 - the highest number of steps (finish) of the enterprise, cluster, region, country; i_yadro - number of stages of development of the enterprise (s) who is (are) at a certain time core of the cluster; i_i - stage number of the i-th company in the cluster. As you know, in one Nature have uniform laws, priorities and principles, and in all its manifestations, it is Figure 1 - Areas of funds eleven stages of enterprise developmen

168 Variae 168 similar to itself. Benoit Mandelbrot discovered that large repeats itself in the small. And it s not just objects, but also phenomena. Objects that have the property of self-similarity (or, in other words, the scale invariance), are called fractals. Fractals reveal complex simplicity - self-similarity of the processes and structures at different hierarchical levels. Self-similarity means on the one hand, the fragment of the structure of the object is similar to one of its parts or larger fragments, or even the structure of the whole. On the other hand, the self-similarity of fractal means deformed structure similarity of one fragment to another fragment. For example, brain cells have a pyramidal shape (formed in the process of evolution), the shape of the symbol is the basic principle of life of all things known to mankind thousands of years - the Egyptian pyramids, in particular the famous pyramid of Cheops. On this basis, it can be said that the form of a graphic image of the object in Figure 1 is similar to the form of an isosceles triangle the side face of a truncated pyramid, whose height (H _Ai), size (P _i) of the square of the lower base and the size of the parties (p _i) square upper base defined by the following static relationships:, (2) (3),, (4) where i_ (des.dr.) - decimal fractional serial number of the stairs of growth and development of a living organism - the integer part of a decimal fractional order number i_ (des.dr.) stage. We are interested in (3) and (4) dependence as i_ (des.dr.) = i_max = 11,69. As a result, it was found that P_i = p_i = and 531, that is, the maximum number of enterprises in the cluster can reach 17,702 units, of which reach the level i_max = 11,69 only 531 business (3%). Attractive for use in agriculture (LPH) and processing of its products. The shape of the triangle indicates the continuous triangular probability distribution of returns of the cluster. Therefore, the expected result profitability in a triangular probability distribution can be calculated by the following formula[6]: (5)

169 169 Variae Of school mathematics is known that the center of gravity of the triangle is the point where the three medians intersect. This point divides each median in the ratio 2:1 (counting from the top). Consequently, the number of stages of development of enterprises, which are the core of the cluster, defined as follows: (6) and There is no objection to the application of research results M. Allais: equilibrium economics is the most effective and sustainable if it is organized on a description of the desire for harmony of its forms. [7] In this case, and. The results of the above study are made in a graphical form in Figure 2. Номер ступени развития предприятий кластера 11, , ,1309 9,3516 8,5723 7,793 7,0137 6,2344 5,4551 4,6758 3,8965 3,1172 2,3379 1,5586 0, Области конкуренции предприятий внутри кластера Третья область кооперации предприятий кластера Вторая область конкуренции Вторая область кооперации предприятий кластера Первая область конкуренции Третье ядро предприятий кластера в третьей области конкуренции Первая область кооперации предприятий кластера Второе ядро предприятий кластера Первое ядро предприятий кластера Количество предприятий в кластере, шт. 6. All members of the cluster (a synergistic process) will benefit if the share of each participant will be greater than 1. That is, the union of efforts is that the vectors of these efforts were coordinated and directed so that a small change efforts lead to a substantial change in output indicators. The totality of these efforts is a kind of lever for lifting, that is, it is a factor that gives a synergistic effect, or leverage. What is it? In fact, the synergistic lever is the potential impact on the technological innovation of enterprises cluster and operating profit by changing their cost structure and volume of production. Synergetic lever is the process of asset and liability management of enterprises cluster, aimed at increasing the level of development of each company associated with an increase in operating profit through the systematic use (implementation) of new technologies. The strength of the synergistic effects of leverage is a measure of business risk associated with a particular company. The higher it is, the greater the risk. The formula to determine the magnitude of the effect synergistic arm (SIDS) of the cluster in the general form is as follows: Figure 2 - The characteristics of relations between enterprises within the cluster, depending on their level of development

170 Variae 170 and in modified form, necessary for practical application, as follows:, (7) pricing leverage synergies natural synergy lever, (8) (9) For the purpose of clarifying the relations image of (8) and (9) to the areas of cooperation and competition, shown in Figure 2, we introduce the following notation: Z_ (per.i) - variable costs of i-enterprise cluster in co-operation; Z_ (pos.i) - fixed costs of the i-th cluster in the field of enterprise cooperation; _i-ebit operating profit of i-enterprise cluster in co-operation; Z_ (per.i.k) - variable costs of i-enterprise cluster in the field of competition; Z_ (pos.i.k) - fixed costs of i-enterprise cluster in the area of competition; _ EBIT (i.k) - Operating profit of the i-th cluster enterprise competition. You can now go to the image links of (8) and (9) to the areas of cooperation and competition. The first area (level) cooperation The value is in the range 0,7793 3,89, while the value of = therefore: price synergistic lever - (10) natural synergy lever - (11) Breakthrough for the organization (or the implementation of the jerk) to be used in the first region, the following relationship: price synergistic lever - 5 (12) natural synergy lever - 5 (13) The first area (level) of competition Price synergistic lever (14)

171 171 Variae Natural synergy lever (15) The second area (the second level) cooperation The value is in the range 4,46 7,23, while the value of = therefore: price synergy lever - (16) natural synergy lever - (17) Breakthrough for the organization (or the implementation of jerk) must be used in the second region the following relationship: price synergistic lever (18) natural synergy lever (19) The second area (the second level) competition Price synergistic lever (20) Natural synergy lever (21) The third area (the third level) cooperation The value is in the range 7,8 11,12, while the value of = therefore: pricing leverage synergies - (22) natural synergy lever - (23) Breakthrough for the organization (or the implementation of jerk) must be used in a third of the following relationship: price synergistic lever (24)

172 Variae 172 natural synergy lever (25) The third area (the third level) competition Price synergistic lever (26) Natural synergy lever (27) Conclusion Growth pole of the regional economy are the clusters, each of which is an interrelated set of businesses and industries. Consideration of the regional economy through the prism of priority clusters due to focusing on the development of cooperation, competition and innovation (productivity). The combination of innovation, cooperation and competition is a cluster. In this case, competition is present in the cluster at three horizontal levels, cooperation on three vertical levels, innovation (productivity) at six levels, which are characterized by eleven stages of enterprise development. The cluster has the potential to exceed the simple sum of the individual components of the potentials. This increment occurs as a result of a combination of cooperation and competition and innovation. In fact, there is a certain synergy cluster as its enterprise benefit of being able to reduce costs by sharing the same services and suppliers. The true cause of the synergistic effect in the cluster is a synergistic lever. That is a synergistic effect - an effect synergistic leverage ratio expressed stage number of enterprises that are at a certain time core of the cluster, to the number of stages of the company in the cluster. Therefore, the synergistic effect of the cluster - a characteristic quality of innovation in production and sales. Knowing the synergistic leverage certains level of cooperation or competition which can be predicted at these levels due to the change in profit and revenue. Revenue change may be due to the price, changes in sales volume and a change in both. Synergies cluster is the most profound result of innovation economy, it is invisible to the resources and assets that can be detected and begin to act in the production, marketing activities of enterprises cluster. References: 1. Porter M. Konkurencija. M.: Vil jams, Best M., Novaja konkurencija. M.: TEIS, 2002.

173 173 Variae 3. Koloshin A., Razguljaev K., Timofeeva Ju., Rusinov V. Analiz zarubezhnogo opyta povyshenija otraslevoj, regional noj i nacional noj konkurentosposobnosti na osnove razvitija klasterov [Jelektronnyj resurs] - Rezhim dostupa Meteljov A.E. Teoreticheskie osnovy klasterno-innovacionnogo razvitija Omskogo regiona // Uskorenie innovacionnogo razvitija Rossii s ispol zovaniem chastno-gosudarstvennogo partnjorstva: 2-j sb. luchshih avtorskih issledovanij Rossii. M., S Ansoff I. Novaja korporativnaja strategija. SPb: Piter Kom, s. 6. Meteljov A.E. Finansovye riski i struktura kapitala predprijatija v uslovijah neopredeljonnosti: uchebnoe posobie. Omsk, Izd.-vo Omskogo instituta (filiala) RGTJeU, S Alle M. Uslovija jeffektivnosti v jekonomike /M. Alle. Per. s franc. L.B. Azimova, A.V. Beljanina, N.M. Kalmykovoj. Pod red. I.A. Egorova. M.: Nauka dlja obshhestva, S. 6. Meteljov K.A. - Assistant of the Finance and Credit Omsk Institute (Branch) of the Russian University of Economics Named After G.V.Plekhanov Graduate of the Russian State University of Trade and Economics, Omsk. PODATEK CIT - GENEZA I PODSTAWOWE ELEMENTY KONSTRUKCYJNE Jan Antoni Bromski Summary: The author in his text shows the statutory components of corporate income tax and displays its historical background as an auxiliary material for advanced law students. Keywords: Corporate Income Tax, CIT. Streszczenie: Autor w swym tekście przedstawia ustawowe elementy konstrukcyjne podatku dochodowego od osób prawnych oraz ujmuje jego rys historyczny w formie materiału pomocniczego dla studentów ostatnich lat studiów prawniczych. Słowa kluczowe: podatek dochodowy od osób prawnych, CIT. Podatek definiuje się jako nieodpłatne, przymusowe, bezzwrotne i pieniężne świadczenie o charakterze ogólnym, które jest nakładane jednostronnie przez związek publicznoprawny - państwo lub jednostkę samorządu terytorialnego 1. Nieodpłatność podatku oznacza, iż podmiotowi, który go uiścił nie przysługuje z tego tytułu roszczenie wzajemnego świadczenia ze strony wierzycielskiej, którą jest Skarb Państwa lub jednostka samorządu terytorialnego. Można jednakże mówić o koncepcji odpłatności ogólnej - wpływy z podatków zasilają budżet państwa, z którego to finansowane są takie zadania ogólnospołeczne jak ochrona zdrowia czy oświata. Przymusowość odróżnia podatek od świadczeń dobrowolnych. Obowiązek zapłaty podatku może być wyegzekwowany przez organ administracji finansowej państwa. Bezzwrotność podatku oznacza, iż raz zapłacony nie podlega zwrotowi. Wyjątkiem od tej zasady jest oczywiście sytuacja, gdy podatek został nieprawidłowo obliczony lub jeżeli nałożono go niezgodnie z obowiązującymi przepisami prawa. Podatek ma charakter pieniężnyokreśla go odpowiednia suma pieniędzy. 1 A. Mikos-Sitek, P. Zapadka, Prawo finansów publicznych, Beck, Warszawa 2010

174 Variae 174 Podatek nakładany jest i ustalany jednostronnie przez centralne lub terenowe organy stanowiące, podatnik nie ma żadnego wpływu na wysokość obciążenia z tego tytułu. W uiszczeniu podatku może uczestniczyć, poza podatnikiem, płatnik i inkasent. Płatnik to osoba fizyczna, osoba prawna lub jednostka organizacyjna niemająca osobowości prawnej zobowiązana na podstawie przepisów prawa do obliczania i pobierania od podatnika podatku i wpłacenia go we właściwym terminie organowi podatkowemu. Pobranie podatku następuje najczęściej przez potrącenie go z należności przypadających podatnikowi od płatnika - przykładem jest pobieranie przez pracodawcę podatku od wynagrodzeń pracowniczych. Istnieją także przykłady płatnika niezobowiązanego wobec podatnika do świadczenia pieniężnego - notariusz, przed którym sporządzono akt darowizny, pobierający należny podatek od obdarowanego. Inkasentem jest osoba fizyczna, osoba prawna lub jednostka organizacyjna nieposiadająca osobowości prawnej obowiązana do pobrania od podatnika podatku i wpłacenia go we właściwym terminie organowi podatkowemu - inkasent nie oblicza podatku. W celu obliczenia podatku od konkretnej podstawy opodatkowania stosuje się stawki podatkowe, zaś podstawą opodatkowania jest konkretny przedmiot podatku. W podatku dochodowym przedmiotem będzie dochód, a podstawą opodatkowania jego rozmiary. Zakres opodatkowania musi być precyzyjnie określony w ustawie, zaś zgodnie z wyrokiem Sądu Najwyższego 2 z dnia 22 października 1992 r. interpretacja jej przepisów nie może być rozszerzająca. Stawki podatkowe dzieli się na stałe i zmienne. Przy zastosowaniu stałej stawki podatkowej należna kwota podatku wzrasta lub maleje proporcjonalnie do zmian wielkości podstawy opodatkowania. Stawki zmienne dzielimy na stawki progresywne, regresywne i degresywne. Przy zastosowaniu progresywnej staw- 2 III ARN 50/92 ki podatkowej wysokość podatku rośnie szybciej niż podstawa opodatkowania. Należy jednak pamiętać, że maksymalna stawka skali progresywnej nie może osiągnąć 100% podstawy opodatkowania, gdyż oznaczałoby to wchłonięcie podstawy opodatkowania. Stawki regresywne można opisać jako odwrotność stawek progresywnych. Maleją one wraz ze wzrostem podstawy opodatkowania. Stawki degresywne są szczególną odmianą stawek progresywnych. Wielkość podatku wzrasta wraz ze wzrostem najniższych podstaw opodatkowania, lecz przy niskim poziomie podstawy opodatkowania obciążenie podatkowe osiąga stałą wysokość, przekształcając sie ze wzrastającego w proporcjonalne. Termin płatności podatku może być określony dwojako. Można go ustalić z góry na określony dzień lub może wiązać się z zaistnieniem określonego zdarzenia, którego z góry nie można przewidzieć. Warunki płatności podatku zmieniają sie w zależności od częstotliwości występowania zjawisk lub zdarzeń będących przedmiotem opodatkowania, a dotyczą trybu, formy oraz sposobu zapłaty należnej kwoty podatku. Gdy zjawisko będące przedmiotem opodatkowania jest jednorazowe, podatek płatny jest jednorazowo. Gdy mają one charakter ciągły (np. własność nieruchomości) lub powtarzają się (np. otrzymywanie wynagrodzenia) to zapłata jest dokonywana okresowo. Przepisy podatkowe zawierają ulgi, zwolnienia i zwyżki podatkowe. Zwolnienia i ulgi są związane przede wszystkim z sytuacją osobistą i ekonomiczną podatnika, zaś przyjmują charakter indywidualny lub ogólny. Polegają także na wyłączeniu spod opodatkowania określonych kategorii osób, przykładowo dyplomatów. Zwolnienia przedmiotowe mają na celu uniknięcie złamania zasady zakazu podwójnego opodatkowania oraz są wyrazem określonych preferencji gospodarczych państwa. Zbiór zasad podatkowych został wypracowany przez naukę prawa i zawiera postulaty określające warunki, jakimi powinien kierować sie ustawodawca

175 175 Variae tworząc system podatkowy i regulując poszczególne podatki - nie mają one charakteru prawnie wiążącego. Pierwszy zbiór zasad podatkowych opracowany został w drugiej połowie XVIII wieku przez Adama Smitha i zawierał cztery postulaty 3. Zasada równości podatków wymaga, aby obywatele każdego państwa partycypowali w jego utrzymaniu proporcjonalnie do swoich dochodów. Aby podatek rozłożony był równomiernie nie może obciążać jednego dochodu, zaś pomijać innego. Zasada pewności podatków postuluje, aby podatek, jaki zobowiązana jest płacić każda jednostka oraz sposób i termin jego zapłaty był ściśle określony. Adam Smith uważał pewność podatku za najważniejszą zasadę podatkową. Twierdził, że nawet niewielki stopień niepewności co do sumy należnego podatku jest większym złem niż nawet najbardziej nierównomiernie rozłożony podatek. Zasada dogodności podatków mówi, że każdy podatek powinien być ściągany w taki sposób i w takim czasie, aby podatnikowi było jak najdogodniej go zapłacić. Smith postuluje także o taniość podatków - jak najmniejszy koszt wymiaru i poboru podatku. Postulat ten odnosi się zarówno do państwa - w wymiarze kosztów poboru i ewentualnej egzekucji świadczeń jak i do podatnika w wymiarze ograniczenia kosztów towarzyszących zapłacie podatku. Pod koniec XIX wieku pojawiły się nowe opinie, głoszące konieczność oddziaływania państwa na procesy podziału dochodu narodowego za pomocą systemu podatkowego, których głównym autorem był Adolf Wagner. Wagner rozbudował system zasad Adama Smitha oraz podzielił je na kilka grup. Do grupy zasad fiskalnych zaliczył zasadę wydajności i elastyczności podatków, do grupy postulatów technicznych zasadę pewności, dogodności i taniości. Opracował także grupę zasad społeczno- -politycznych, które postulowały sprawiedliwość społeczną w dziedzinie opodatkowania rozumianą, jako powszechność opodatkowania i łagodzenie obciążeń uboższych warstw społeczeństwa. Przy omawianiu zasad podatkowych nie sposób nie wspomnieć 3 B. Brzeziński, Wprowadzenie do prawa podatkowego, Dom Organizatora, Toruń 2008 o wybitnym polskim ekonomiście i prawniku Romanie Rybarskim. W swoim dziele Nauka Skarbowości wydanym w 1935 roku wyodrębnił on zasady skarbowe i zasady ekonomiczne. Zasady skarbowe przewidywały, że podatek musi być wydajny, pewny jako źródło dochodu państwa, elastyczny oraz dogodny. Zgodnie z zasadami ekonomicznymi podatek powinien być jak najmniej szkodliwy dla gospodarki, nie powinien wyczerpywać zdolności podatkowej, powinien być tani i pewny. Funkcje podatków mają z jednej strony charakter obiektywny, z drugiej zaś strony zmieniają się wraz z przemianami ustrojowymi i społeczno-gospodarczymi. Wyróżnia się trzy podstawowe funkcje podatków: fiskalną, redystrybucyjna i stymulacyjną. Funkcję fiskalną opisać można przez fakt, iż podatki są podstawowym źródłem dochodów budżetowych państwa - ich rozmiary przewyższają wpływy z innych tytułów, takich jak cła, opłaty czy pożyczki. Jej sens sprowadza się do gromadzenia dochodów przeznaczanych na cele publiczne. Dzięki zaś funkcji redystrybucyjnej następuje przepływ dochodu i majątku narodowego pomiędzy podatnikami a jednostką publicznoprawną. Redystrybucja może mieć charakter dobrowolnych transferów takich jak darowizna lub mecenat bądź przymusu państwowego realizowanego przy pomocy podatków. Redystrybucja może dotyczyć wszelkich podmiotów prawa, zarówno osób prawnych jak i fizycznych. W literaturze wyróżnia się kilka teorii redystrybucji i jej funkcji, zależnej w zasadzie od ustroju społeczno-gospodarczego danego państwa. Teoria redystrybucji dobrowolnej zakłada, że każdy podmiot ma prawo do produktów swojej pracy i kapitału, stąd redystrybucja jest możliwa tylko na zasadzie dobrowolnych transferów. W modelu redystrybucji startowej dozwolone tylko w celu wyrównania startu jednostki na wolnym rynku - przykładowo poprzez dotowaną przez jednostkę publicznoprawną edukację ubogiej młodzieży. Zakłada istnienie nierówności początkowych, których dany człowiek nie może zniwelować samodzielnie 4. Przyjmując model 4 A. Majchrzycka-Guzowska, Finanse i prawo finansowe, Lexis

176 Variae 176 redystrybucji ciągłej zakładamy podejmowanie działań w zakresie zapewniania dostępu do dóbr podstawowych - przykładowo przez tworzenie dotowanych przez państwo punktów handlowych lub usługowych przeznaczonych dla części społeczeństwa o niskich dochodach. Redystrybucja totalna zakłada, iż proces ten jest ciągły i całkowity. Przyjmuje, że status materialny danej jednostki nie jest związany z jej możliwościami i pracą. Zakłada, że występowanie różnic w możliwościach nie powinno przekładać się na różnice w dochodach. Kolejną omawianą przeze mnie funkcją podatków jest funkcja stymulacyjna. Stymulacja polegać może na wprowadzeniu określonego podatku, różnicowaniu stawek podatkowych czy stosowaniu ulg lub zwolnień. Wyodrębnia się stymulację gospodarczą i pozagospodarczą. Stymulacją gospodarczą określamy oddziaływanie na strukturę gospodarki narodowej - wpływ na kierunki i lokalizację działalności gospodarczej, dążenie do zwiększenia efektywności. Jako przykład podać można próbę wykorzystania podatków do kształtowania gospodarki narodowej w czasach socjalizmu - zmuszanie rolników do łączenia się w podmioty spółdzielcze poprzez wysokie stawki podatkowe dla rolników indywidualnych. Stymulacja pozagospodarcza obejmuje stosowanie konkretnych sankcji lub ochrony poszczególnych warstw społecznych, jak również preferencje wobec konkretnego rodzaju działalności - przykładowo artystycznej bądź rzemieślniczej. Jako przykład stymulacji pozagospodarczej podać można rozwiązania podatkowe w dziedzinie polityki populacyjnej - w większości państw większa ilość członków rodziny przekłada się na zmniejszenie zobowiązań podatkowych, w Chińskiej Republice Ludowej mamy sytuacje odwrotną. Niezależnie od rodzaju podatku jego konstrukcja prawna zawiera pewne stałe elementy. Wśród nich wyróżniamy podmiot podatku - jedną ze stron Nexis, Warszawa 2011 Niezależnie od rodzaju podatku jego konstrukcja prawna zawiera pewne stałe elementy stosunku prawnopodatkowego. Podmioty dzielimy na czynne - uprawnione do wymierzania i pobierania podatku - z reguły jest to państwo, wyjątkowo lokalne związku publicznoprawne czy organizacje międzynarodowe. Podmiotem biernym jest podatnik - zobowiązany do zapłaty podatku. Kolejnym kluczowym elementem konstrukcyjnym podatku jest jego przedmiot. Definiuje się go, jako określony w ustawach stan faktyczny lub prawny, z wystąpieniem którego regulacje prawa podatkowego łączą obowiązek podatkowy 5. Zdarzeniem takim może być przykładowo zawarcie umowy sprzedaży samochodu, otrzymanie spadku czy osiąganie dochodu. Aby dany przedmiot podatku pozwolił na obliczenie jego wysokości niezbędne jest ustalenie podstawy opodatkowania. Jest to przedmiot opodatkowania wyrażony ilościowo lub wartościowo. Ustalenie to pozwala na precyzyjne określenie, w jakim wymiarze lub stopniu dany przedmiot opodatkowania zostanie objęty daniną. Przy ustalaniu podstawy opodatkowania dochodzić może do zaistnienia instytucji kumulacji podatkowej, to jest łączenia różnych podstaw opodatkowania w całość w celu zwiększenia ciężaru podatkowego. Ustaloną, konkretną podstawę opodatkowania obciąża się określoną stawką podatkową - jest ona swego rodzaju współczynnikiem, po zastosowaniu którego otrzymujemy konkretną wysokość podatku. Regulacje tworzące system podatkowy obowiązujący w Rzeczypospolitej Polskiej podzielić można na dwie grupy: ogólne prawo podatkowe i szczególne prawo podatkowe. Pierwszą grupę tworzą regulacje fundamentalne dla prawa podatkowego, zawierające normy adresowane do wszystkich typów podatków. Jako przykład podać można ustawę z dnia 29 5 A. Mikos-Sitek, P. Zapadka, Prawo finansów publicznych, Beck, Warszawa 2010

177 177 Variae duje nałożenie na tą osobę fizyczną skonkretyzowanego zobowiązania podatkowego, powodującego skutki prawne. Dzięki tej konstrukcji potencjalni podatnicy mogą przygotować sie do uiszczenia podatku, bowiem mają świadomość, iż po dokonaniu konkretnej czynności prawnej obłożonej podatkiem powstanie konkretne zobowiązanie zapłaty określonej kwoty pieniędzy. Obowiązek podatkowy może być ograniczony lub nieograniczony. Z ograniczonym obowiązkiem podatkowym mamy do czynienia w sytuacji, gdy podmiot nie posiada na terytorium Polski siedziby ani zarządu. Polskie organy podatkowe interesują się wtedy jedynie dochodami osiągniętymi przez ten podmiot na terytorium Polski. Nieograniczony obowiązek podatkowy dotyczy zaś podatników, mających siedzibę lub zarząd na terytorium Rzeczypospolitej Polskiej i oznacza, że podmioty te podlegają opodatkowaniu od całości swoich dochodów, bez względu na miejsce położenia źródeł przychodów. Zgodnie z artykułem 5 Ordynacji zobowiązanie podatkowe to wynikające z obowiązku podatkowego zobowiązanie podatnika do zapłacenia na rzecz Skarbu Państwa, województwa, powiatu albo gminy podatku w wysokości, w terminie oraz w miejscu określonych w przepisach prawa podatkowego. Zobowiązanie podatkowe wynika zatem z opisanego wyżej, nieskonkretyzowanego obowiązku podatkowego. W stosunku prawnopodatkowym wyodrębnić możemy wierzyciela - podmiot, na którego rzecz podatnik zobowiązany jest do wykonania świadczenia i który posiada roszczenie o wykonanie tego świadczenia. Na gruncie podanego przepisu Ordynacji Podatkowej wierzycielem jest Skarb Państwa, gmina, powiat lub województwo. Drugim elementem jest dłużnik - podmiot, na którym spoczywa obowiązek zapłaty. Trzecim jest samo świadczenie, czyli zapłata podatku, wymagana w wysokości i terminie określonym w ustawie. W myśl artykułu 21 Ordynacji Podatkowej istnieją dwa sposoby powstania zobowiąsierpnia 1997 roku Ordynacja Podatkowa 6. Zawiera ona zapisy konstytuujące pojęcia wspólne dla wszystkich rodzajów podatków. Jako kolejny przykład podać można ustawę Kodeks karny skarbowy 7 z dnia 10 września 1999 roku, który obejmuje przestępstwa i wykroczenia skarbowe. Do grupy szczególnych zbiorów norm prawa podatkowego zaliczamy tzw. ustawy podatkowe, regulujące poszczególne rodzaje podatków. Wśród tej grupy wyodrębniamy: podatki dochodowe (od osób fizycznych, od osób prawnych oraz zryczałtowane formy opodatkowania dochodów), podatki majątkowe (od spadków i darowizn, rolny, leśny, podatek od nieruchomości), podatki obrotowe (akcyzowy, podatek od towarów i usług, od gier i zakładów, od czynności cywilnoprawnych) oraz podatki i opłaty lokalne (od środków transportu, od posiadania psów, opłata targowa, miejscowa czy uzdrowiskowa). Ordynacja podatkowa znana jest również, jako konstytucja prawa podatkowego. Zawiera zarówno część prawnomaterialną odnoszącą się do stosunku prawnopodatkowego, jak również część prawnoformalną dotyczącą postępowania podatkowego. W przepisie artykułu 4 Ordynacji 8 zawarta jest definicja obowiązku podatkowego - jest to wynikająca z ustaw podatkowych nieskonkretyzowana powinność przymusowego świadczenia pieniężnego w związku z zaistnieniem zdarzenia określonego w tych ustawach. Obowiązek podatkowy ma charakter abstrakcyjnego obowiązku prawnego, adresowanego do konkretnej grupy podmiotów wskazanych w ustawie. Przykładem może być ustawa z 28 lipca 1983 roku o podatku od spadków i darowizn 9, która nakłada na osobę fizyczną nieskonkretyzowany obowiązek uiszczenia podatku w przypadku zaistnienia konkretnej sytuacji, w tym przypadku otrzymania i przyjęcia darowizny. Dokonanie tej czynności prawnej powo- 6 Dz.U Dz.U Dz.U Dz.U

178 Variae 178 zania podatkowego. Po pierwsze, powstaje ono w wyniku zaistnienia zdarzenia, z którym ustawa podatkowa wiąże powstanie takiego zobowiązania - ex lege. Oznacza to, iż zobowiązanie powstaje na mocy przepisów prawa, w wyniku ziszczenia przewidzianego w ustawie zdarzenia przekształcającego nieskonkretyzowany obowiązek podatkowy w zobowiązanie podatkowe. Dla podatnika oznacza to obowiązek obliczenia niejako we własnym zakresie należnej kwoty podatku oraz wpłacenia jej we wskazanym w ustawie terminie i w określony sposób. Dodatkowo, podatnik ma obowiązek złożyć w ustalonym terminie formularz deklaracji podatkowej wraz ze wskazaną w nim poprawnie obliczoną kwotą podatku. Ryzyko związane z poprawnym obliczeniem należnej kwoty spoczywa na podatniku. Mechanizm ten nosi nazwę samowymiaru. W przypadku, gdy organ podatkowy stwierdzi, że podatnik uchylił się od obowiązku poprawnego obliczenia należnej kwoty podatku, nie złożył deklaracji lub w inny sposób uchybił mechanizmowi samowymiaru, wyda on decyzję, w której określi wysokość zobowiązania podatkowego. Jest to decyzja deklaratoryjna, której celem jest weryfikacja poprawności dokonanych przez podatnika czynności 10. Drugim wymienionym w Ordynacji Podatkowej sposobem powstania zobowiązania podatkowego jest doręczenie decyzji organu podatkowego, ustalającej wysokość tego zobowiązania - w formie decyzji konstytutywnej. Następuje poprzez wydanie przez organ podatkowy takiej decyzji oraz doręczenie jej. Organ podatkowy na podstawie przyznanych mu w ustawie kompetencji kształtuje powstanie zobowiązania podatkowego a tym samym związane z nim obowiązki i konsekwencje. Zobowiązanie podatkowe, tak jak każdy stosunek zobowiązaniowy, wygasa na skutek spełnienia świadczenia. Zobowiązanie wygaśnięte nie może być wykonywane ani egzekwowane. Artykuł 59 Ordynacji 10 A. Mikos-Sitek, P. Zapadka, Prawo finansów publicznych, Beck, Warszawa 2010 przewiduje szereg sposobów wygaśnięcia zobowiązania podatkowego. Sposoby te podzielić można na tak zwane sposoby efektywne - które zapewniają wierzycielowi stosunku prawnopodatkowego rzeczywistą korzyść ekonomiczną oraz sposoby nieefektywne - takie, które pomimo zwolnienia dłużnika ze zobowiązania nie powodują zasilenia stanu majątkowego wierzyciela. Wśród sposobów efektywnych wyróżniamy zapłatę. Jest to najbardziej powszechny sposób wykonania zobowiązania podatkowego, następuje poprzez dokonanie przez podatnika transferu własności jednostek pieniężnych, w kwocie odpowiadającej wysokości zobowiązania podatkowego. Może być dokonana w formie gotówkowej (wpłata) oraz w formie bezgotówkowej (przelew). Zasadą jest obowiązek wykonania zobowiązania poprzez zapłatę, jednak Ordynacja Podatkowa w artykule 67a i następnych przewiduje możliwość odroczenia terminu płatności podatku lub nawet rozłożenie na raty, uzależniając skorzystanie z tych uprawnień od wystąpienia uzasadnienia w postaci ważnego interesu podatnika lub interesu publicznego. Kolejnym efektywnym sposobem wygaśnięcia zobowiązania podatkowego jest przejecie własności w postępowaniu egzekucyjnym. Jest to sposób dolegliwy dla dłużnika podatkowego - podmiotu zalegającego ze spełnieniem zobowiązania. Polega na przejęciu nieruchomości lub prawa majątkowego przez wierzyciela w myśl przepisów ustawy z dnia 17 czerwca 1966 roku o postępowaniu egzekucyjnym w administracji 11. Egzekucja może być, co do zasady, wszczęta po upływie terminu do wykonania zobowiązania i po przesłaniu przez organ podatkowy zobowiązanemu pisemnego upomnienia. Postępowanie egzekucyjne w administracji wszczęte zostaje na wniosek wierzyciela i na podstawie wystawionego przez niego tytułu wykonawczego. Wśród efektywnych sposobów wygaśnięcia zobowiązania podatkowego wyróżniamy także przeniesienie własności, które następuje na wniosek 11 Dz.U

179 179 Variae na przestrzeni lat zmieniając swój charakter z doraźpodatnika w drodze zawartej umowy, jak również pobranie podatku przez płatnika lub inkasenta. Kolejnym z efektywnych sposobów jest potrącenie. Następuje przez kompensację wzajemnych świadczeń, czyli sytuację, w której strony stosunku prawnopodatkowego są wobec siebie jednocześnie i dłużnikami i wierzycielami. Potrącenie nastąpić może za wzajemną, bezsporną i wymagalną wierzytelność podatnika wobec Skarbu Państwa lub jednostki samorządu terytorialnego. Ostatnim z efektywnych sposobów wygaśnięcia zobowiązania podatkowego jest zaliczenie nadpłaty. Występuje, gdy świadczenie dłużnika jest wyższe niż kwota jego zobowiązania podatkowego lub jeżeli świadczenie nie powinno w ogóle nastąpić. Sposób rozliczania nadpłaty reguluje artykuł 76 Ordynacji Podatkowej. Wśród nieefektywnych sposobów wygaśnięcia zobowiązania podatkowego wyróżnia się: umorzenie, zaniechanie poboru oraz przedawnienie zobowiązania. Umorzenie powstałej, wymagalnej wierzytelności wynikającej ze stosunku prawnopodatkowego nastąpić może na wniosek podatnika, w przypadkach uzasadnionych ważnym interesem podatnika lub interesem publicznym. Organ podatkowy umorzyć może zobowiązanie oraz odsetki za zwłokę w całości lub w części, w drodze konstytutywnej decyzji. Umorzenie zaległości następuje po terminie wymagalności świadczenia - ex post. Zaniechanie poboru podatku oznacza świadomą rezygnację wierzyciela z obciążenia dłużnika podatkiem, który w innych okolicznościach powinien zostać zapłacony. Ustawy podatkowe dają organowi podatkowemu prawo do uznania, w jakich okolicznościach i jakie grupy podatników nie będą musiały spełnić zobowiązania podatkowego. Uznanie to ma charakter wyprzedzający - ex ante, następuje przed upływem terminu zapłaty. Przedawnienie zobowiązania podatkowego polega na tym, że pomimo niespełnienia świadczenia stosunek zobowiązaniowy przestaje istnieć Zaniechanie poboru podatku oznacza świadomą rezygnację wierzyciela z obciążenia dłużnika podatkiem, który w innych okolicznościach powinien zostać zapłacony z mocy prawa po upływie określonego w ustawie terminu. Należy tu zwrócić uwagę na różnicę pomiędzy cywilistyczną definicją przedawnienia, w której to zobowiązanie istnieje nadal, jednak wierzyciel nie może skutecznie dochodzić jego wykonania. Artykuł 70 Ordynacji stanowi, że zobowiązanie podatkowe przedawnia się wraz z upływem 5 lat liczonych od końca roku kalendarzowego, w którym upłynął termin płatności podatku, o ile organ podatkowy nie podejmie żadnych czynności mających na celu egzekucję wykonania świadczenia. Przedawnieniu nie ulegają zobowiązania podatkowe zabezpieczone hipoteką przymusową lub zastawem skarbowym, wa ogłoszenie upadłości podatnika. jednakże po upływie terminu przedawnienia mogą być egzekwowane tylko z przedmiotu zastawu lub hipoteki. Jeżeli odroczono termin płatności podatku lub rozłożono go na raty termin przedawnienia nie rozpoczyna się. Bieg przedawnienia przery- Daniny, które dziś nazwalibyśmy podatkami, są bardzo starą instytucją ekonomiczną - pojawiły się juz w starożytności. Stanowiły one prymitywną formę stosunku prawnopodatkowego, w którym wierzycielem była osoba panująca na danym terenie. Obowiązkiem podatkowym obłożone były tylko konkretnie określone grupy społeczne. W starożytnym Egipcie polegał on między innymi na obowiązku oddawania przez rolników części zbiorów, rzemieślnicy natomiast oddawać mieli część swych wyrobów na potrzeby wojska i funkcjonowania administracji publicznej - były to daniny rzeczowe. Danina w starożytności polegać również mogła na świadczeniach osobistych - takich jak obowiązkowa służba wojskowa. Starożytny Rzym był pierwszym związkiem publicznoprawnym, który wprowadził świadczenia pieniężne jako sposób wygaśnięcia zobowiązania podatkowego. Stosunek prawnopodatkowy ewoluował

180 Variae 180 nego na regularny, z dobrowolnego na przymusowy, z płaconego na rzecz panującego na płacony na rzecz jednostki publicznoprawnej. Najbardziej charakterystycznym przejawem ewolucji podatku jest zmniejszanie się roli świadczeń rzeczowych i osobistych, zastępowanych świadczeniami pieniężnymi 12. Zwiększał się także zbiór podmiotów i przedmiotów opodatkowania. Podatek dochodowy w formie, jaką znamy dziś został po raz pierwszy wprowadzony w Anglii w 1798 roku. Obejmował on dochody powyżej 60 funtów rocznie, jego najwyższa stawka wynosiła 10% i płacona była od dochodów powyżej 200 funtów rocznie. Średni dochód na Wyspach Brytyjskich wynosił wtedy 20 funtów rocznie, większość społeczeństwa nie podlegała więc opodatkowaniu. Po pokoju w Amiens, w roku 1802, podatek ten został zniesiony, wprowadzono go jednak ponownie już rok później. Jego najwyższa stawka została zmniejszona do 5%, jednakże dolny próg obniżono do 50 funtów. W roku 1804 najwyższa stawka została ponownie podniesiona do 10% 13. Podatek ten wprowadzony został w celu uzyskania dochodów na prowadzenie popieranych społecznie wojen z napoleońską Francją, mimo tego spotkał się z niechęcią obywateli brytyjskich. Amerykański politolog Alvin Rabushka pisze, iż powszechny był pogląd, iż podatek dochodowy jest ciężarem zbyt ohydnym, by nakładać go na człowieka, gdyż ujawnia stan jego finansów urzędnikowi podatkowemu 14. Uległszy presji społecznej w 1816 roku Parlament zniósł podatek dochodowy, polecając tym samym zniszczyć wszystkie zebrane deklaracje podatkowe. Niedługo po tym jednak, po analizie bilansu budżetowego i potrzeb nowoczesnej polityki finansowej państwa został on ponownie przywrócony. Stany Zjednoczone Amery- 12 B. Brzeziński, Wprowadzenie do prawa podatkowego, Dom Organizatora, Toruń R. Gwiazdowski, Sprawiedliwość a efektywność opodatkowania. Pomiędzy progresją a podatkiem liniowym, Centrum im. Adama Smitha, Warszawa A. Rabushka, Od Adama Smitha do bogactwa Ameryki, CAS, Warszawa 1996 ki Północnej po raz pierwszy wprowadziły podatek od dochodów osobistych w 1861 roku jako źródło finansowania wydatków związanych z wojną domową. Dochód do poziomu 600 USD był zwolniony od podatku. Dochody powyżej tej kwoty, lecz mniejsze niż USD opodatkowane były stawką 3%, a powyżej USD stawką 5% 15. Stawki podatkowe zwiększono później do odpowiednio 5 i 10%. W roku 1872 podatek dochodowy został zlikwidowany. Niedługo później został on ponownie wprowadzony, jednakże znacznie ograniczono zakres podmiotów opodatkowania - mniej niż 2% amerykańskich rodzin zobowiązane było do składania deklaracji podatkowych. W okresie II wojny światowej najwyższa stawka podatku dochodowego kształtowała się na nieprawdopodobnym poziomie 94%, by wraz z zaniechaniem działań wojennych zmaleć do poziomu 50%. Wraz z rozwojem ekonomicznym państw, w XIX wieku rządy zaczęły dostrzegać coraz większą rolę osób prawnych w gospodarce. W wielu krajach zastosowano mechanizm analogii i poszerzono zakres podmiotowy podatku dochodowego od osób fizycznych o osoby prawne. W początkach XX wieku zauważono jednak, że model ten jest wadliwy i osoby prawne wymagają stworzenia regulacji osobnego podatku, która to po raz pierwszy wprowadzona została w Stanach Zjednoczonych i w Niemczech w 1920 roku. W Polsce po raz pierwszy podatek dochodowy od osób prawnych został wprowadzony ustawą z dnia 31 stycznia 1989 roku, zaś obecnie obowiązująca regulacją jest ustawa z dnia 15 lutego 1992 roku o podatku dochodowym od osób prawnych 16. Bibliografia: Opracowania: 1. Dorota Kosacka-Łędzewicz, Bogdan Olszewski, Leksykon podatku dochodowego od osób prawnych, 15 A. Rabushka, Od Adama Smitha do bogactwa Ameryki, CAS, Warszawa Dz.U

181 181 Variae Unimex, Warszawa Agnieszka Mikos-Sitek, Piotr Zapadka, Prawo finansów publicznych, Beck, Warszawa Edyta Mazur, Ustawa o podatku dochodowym od osób prawnych w wyjaśnieniu organów podatkowych komentarz, ABC, Bogumił Brzeziński, Wprowadzenie do prawa podatkowego, Dom Organizatora, Toruń Alina Majchrzycka-Guzowska, Finanse i prawo finansowe, Lexis Nexis, Warszawa Robert Gwiazdowski, Sprawiedliwość a efektywność opodatkowania. Pomiędzy progresją a podatkiem liniowym, Centrum im. Adama Smitha, Warszawa Alvin Rabushka, Od Adama Smitha do bogactwa Ameryki, CAS, Warszawa 1996 podatkowa, Dz.U tj. 2. Ustawa z dnia 10 września 1999 r., Kodeks karny skarbowy, Dz.U tj. 3. Ustawa z dnia 28 lipca 1983 r., o podatku od spadków i darowizn, Dz.U tj. 4. Ustawa z dnia 17 czerwca 1966 r., o postępowaniu egzekucyjnym w administracji, Dz.U tj. 5. Ustawa z dnia 15 lutego 1992 r., o podatku dochodowym od osób prawnych, Dz.U tj. Orzeczenia: 1. Wyrok Sądu Najwyższego z dnia 22 października 1992 r., III ARN 50/92 Jan Antoni Bromski - Autor jest absolwentem Wydziału Prawa i Administracji Uniwersytetu Kardynała Stefana Wyszyńskiego, specjalizuje się w prawie finansowym. Akty prawne: 1. Ustawa z dnia 29 sierpnia 1997 r., Ordynacja PODATEK CIT WYBRANE ELEMENTY KONSTRUKCYJNE Jan Antoni Bromski Summary: The author in his text presents and discusses selected statutory components of corporate income tax as an auxiliary material for advanced law students. Keywords: Corporate Income Tax, CIT. Streszczenie: Autor w swym tekście przedstawia i omawia wybrane ustawowe elementy konstrukcyjne podatku dochodowego od osób prawnych w formie materiału pomocniczego dla studentów ostatnich lat studiów prawniczych. Słowa kluczowe: podatek dochodowy od osób prawnych, CIT. Zakres podmiotowy ustawy z dnia 15 lutego 1992 roku o podatku dochodowym od osób prawnych 1 obejmuję stosunkowo szeroką grupę podmiotów, dla większości których cechą charakterystyczną jest posiadanie osobowości prawnej. Artykuł pierwszy powołanej wyżej ustawy wskazuje, że do grupy podatników zalicza się osoby prawne, spółki kapitałowe w organizacji, podmioty określane jako jednostki organizacyjne, które wprawdzie nie posiadają osobowości prawnej, ale z uwagi na pewne ce- 1 Dz.U

182 Variae 182 chy i sposób rozliczania zostały zaliczone do grupy podmiotów ustawy, a także spółki niemających osobowości prawnej mające siedzibę lub zarząd w innym państwie, jeżeli zgodnie z przepisami prawa podatkowego tego państwa są traktowane jak osoby prawne i podlegają w tym państwie opodatkowaniu od całości swoich dochodów bez względu na miejsce ich osiągania. Dodatkowo, artykuł pierwszy z literą a wskazuje, iż do grupy podmiotów ustawy o podatku dochodowym od osób prawnych zalicza się grupy co najmniej dwóch spółek prawa handlowego mających osobowość prawną, które pozostają w związkach kapitałowych, zwane podatkowymi grupami kapitałowymi. Definiując pojęcie osoby prawnej na gruncie ustawy od podatku dochodowym od osób prawnych ustawodawca odsyła do regulacji powstania i zdolności samodzielnego funkcjonowania tych podmiotów w Kodeksie Cywilnym. Zgodnie z artykułem 33 powołanego Kodeksu osobami prawnymi są Skarb Państwa i jednostki organizacyjne, którym przepisy szczególne przyznają osobowość prawną. Sposób powstania osoby prawnej jest ściśle związany z jej rodzajem, może być powołana do istnienia aktem normatywnym, aktem administracyjnym, wolą założycieli uzupełnioną uzyskaniem zezwolenia właściwego organu lub uzupełnioną wpisem do odpowiedniego rejestru. Artykuł 37 1 Kodeksu Cywilnego wskazuje, iż jednostka organizacyjna otrzymuje osobowość prawną z chwilą wpisania jej do właściwego rejestru chyba, że przepis szczególny stanowi inaczej. Uzyskanie osobowości prawnej przez podmiot jest równoznaczne z uzyskaniem statusu podatnika podatku dochodowego od osób prawnych. Wyjątek od tej zasady stanowią spółki kapitałowe w organizacji, które status podatnika uzyskują przed rejestracją. Osobami prawnymi najczęściej występującymi w obrocie prawnym są spółki kapitałowe, tworzenie i funkcjonowanie których zostało uregulowane w Kodeksie Spółek Handlowych 2, spółdzielnie funk- 2 Dz.U cjonujące zgodnie z ustawą prawo spółdzielcze 3, jednostki samorządu terytorialnego, fundacje działające w oparciu o ustawę o fundacjach 4, uczelnie wyższe funkcjonujące w oparciu o ustawę o szkolnictwie wyższym 5 oraz banki działające w oparciu o ustawę prawo bankowe 6. Istnieją również podmioty, którym ustawy szczególne nadają status osoby prawnej, takie jak Agencja Rynku rolnego czy Narodowy Fundusz Zdrowia. Ustawa o podatku dochodowym od osób prawnych zalicza do grona podatników spółki kapitałowe w organizacji. Są to spółki z ograniczoną odpowiedzialnością lub spółki akcyjne, istniejące od chwili zawarcia umowy spółki do chwili wpisania do właściwego rejestru. Spółka taka po uzyskaniu wpisu do właściwego rejestru uzyskuje osobowość prawną i staje się niejako sukcesorem prawnym wcześniejszej spółki w organizacji - jej wydatki czy straty są automatycznie wydatkami lub stratami właściwej spółki. Kolejną grupą, na którą ustawa nakłada obowiązek świadczenia podatku dochodowego od osób prawnych są jednostki organizacyjne nieposiadające osobowości prawnej, z wyjątkiem spółek osobowych. Pozwala na to artykuł 33 ze znaczkiem 1 Kodeksu Cywilnego, którego treść nakazuje stosować wobec tych jednostek przepisy dotyczące osób prawnych. Jednostki takie nie posiadają osobowości prawnej - posiadają podmiotowość prawną. Działają w oparciu o własną wyodrębnioną strukturę organizacyjną, w stosunkach zewnętrznych zaś reprezentowane są przez własne organy. Są samodzielne finansowo oraz posiadają wyodrębniony majątek. Wśród takich podmiotów wymienić można zakłady budżetowe, gospodarstwa pomocnicze jednostek budżetowych czy oddziały osób prawnych. Podatkowa grupa kapitałowa to stowa- 3 Dz.U Dz.U Dz.U Dz.U

183 183 Variae rzyszenie spółek, w skład którego wchodzą co najmniej dwie spółki prawa handlowego mające osobowość prawną - jedynie spółki z ograniczoną odpowiedzialnością i akcyjne - nie ma zaś ograniczenia maksymalnej ilości spółek mogących wchodzić w skład takiego stowarzyszenia. Aby stworzyć podatkową grupę kapitałową pomiędzy stowarzyszonymi spółkami muszą istnieć powiązania kapitałowe oraz spełniać muszą szereg warunków. Wśród warunków materialnych wymienić można wymóg bycia spółką handlową posiadającą osobowość prawną z siedzibą na terytorium Polski, posiadanie przeciętnego kapitału zakładowego na poziomie miliona złotych, posiadanie przez spółkę dominującą udziału bezpośredniego w wysokości 95% kapitału zakładowego. Spółki zależne chcące wchodzić w skład podatkowej grupy kapitałowej nie mogą posiadać udziałów w kapitale zakładowym innych spółek tworzących grupę oraz nie mogą mieć zaległości w płatności podatków. Dodatkowe warunki jakie muszą spełnić spółki chcące zawiązać podatkową grupę kapitałową nazywamy warunkami formalnymi. Wśród nich sporządzenie: umowy powołującej do życia grupę kapitałową, wykazu spółek tworzących wraz z wysokością ich kapitału zakładowego, informacji o udziałowcach i wysokości ich udziałów w kapitale zakładowym spółki dominującej i spółkach zależnych oraz określenie czasu trwania umowy, której minimalny czas trwania ustawodawca określił na poziomie 3 lat. Najważniejszymi korzyściami ze stworzenia podatkowej grupy kapitałowej jest wykorzystanie przepisów umożliwiających dogodniejsze rozliczanie straty na gruncie podatku dochodowego. Podstawą opodatkowania jest wtedy nadwyżka sumy dochodów spółek nad sumą strat pozostałych spółek wchodzących w skład grupy podatkowej. Artykuł 6 ustawy o podatku docho- Podatkowa grupa kapitałowa to stowarzyszenie spółek, w skład którego wchodzą co najmniej dwie spółki prawa handlowego mające osobowość prawną dowym od osób prawnych wskazuje na zamknięty katalog podmiotów, które nie mają obowiązku świadczenia podatku ani składania deklaracji czy zeznań podatkowych. Zwolnienie takie obejmuje wszystkie dochody wskazanego podmiotu - płatnicy nie pobierają od niego podatku. Wśród podmiotów zwolnionych z płatności podatku dochodowego od osób prawnych artykuł 6 wymienia między innymi Skarb Państwa, Narodowy Bank Polski, Jednostki Budżetowe, Fundusze: celowe, Narodowy Fundusz ochrony Środowiska i Gospodarki Wodnej, Wojewódzkie Fundusze Ochrony Środowiska i Gospodarki Wodnej, fundusze inwestycyjne i emerytalne, Agencje: Restrukturyzacji i Modernizacji Rolnictwa, Rynku Rolnego, Nieruchomości Rolnych oraz Zakład Ubezpieczeń Społecznych. Zwolnienie podmiotowe ustanowione przez ustawę obejmuje także przedsiębiorstwa międzynarodowe i inne jednostki gospodarcze utworzone przez organ administracji państwowej wspólnie z innymi państwami, a także jednostki samorządu terytorialnego. Zgodnie z przepisem artykułu 7 ustęp 1 ustawy o podatku dochodowym od osób prawnych przedmiotem opodatkowania podatkiem dochodowym od osób prawnych jest dochód uzyskiwany przez podatników tego podatku, bez względu na rodzaj źródeł przychodów, z jakich dochód ten został osiągnięty. W niektórych przypadkach również przychód jako taki może być podstawą opodatkowania. W sentencji wyroku Naczelnego Sądu Administracyjnego z 9 stycznia 2007 roku 7 podkreślono, iż istotnym w świetle ustawy o podatku dochodowym od osób prawnych jest sam fakt istnienia dochodu, zaś źródło przychodu, z którego został osiągnięty pozostaje irrelewantne dla powstania obowiązku podatkowego, niezależnie od tego czy osiągnięty dochód był następstwem działania lub zaniechania innej osoby, czy też nie. Przepisy 7 II FSK 1554/05

184 Variae 184 ustawy nie zawierają legalnej definicji przychodów, a jedynie wykaz zdarzeń prawnych uznanych przez ustawodawcę za przychody w rozumieniu ustawy. Przychodem jest zatem każde przysporzenie majątkowe, niezależnie od źródeł jego powstania, chyba że konkretny przepis ustawy określoną kategorię wprost z pojęcia przychodów wyłącza. Stosownie do przepisu artykułu 7 ustęp 2 ustawy o podatku dochodowym od osób prawnych dochodem jest, z zastrzeżeniem przepisu artykułów 10 i 11, nadwyżka sumy przychodów nad kosztami ich uzyskania, osiągnięta w roku podatkowym. Jeżeli koszty uzyskania przychodów przekraczają sumę przychodów, różnica jest stratą. Przyjęty przez ustawodawcę mechanizm ustalania podstawy opodatkowania sprawia, że szczególnie istotnym dla podatnika zagadnieniem jest prawidłowe określenie kosztów uzyskania przychodu. Praktyka mówi nam, że to właśnie pojęcie kosztów podatkowych i jego niejednolite interpretacje wydane przez poszczególne regionalne organy podatkowe stanowią jedną z najczęstszych materii sporów toczonych z organami podatkowymi i organami kontroli skarbowej przed sądami powszechnymi. Przepis artykułu 2 ustęp 1 ustawy o podatku dochodowym od osób prawnych zawiera katalog rodzajów źródeł przychodów, dla których ustawodawca nie przewidział obowiązku podatkowego. Wyłączone zatem są przychody z działalności rolniczej, z wyjątkiem dochodów z działów specjalnych produkcji rolnej, chyba że ustalenie przychodów jest wymagane dla celów określenia dochodów wolnych od podatku dochodowego na podstawie artykułu 17 ustęp 1 punkt 4e tej ustawy, przychody z gospodarki leśnej w rozumieniu ustawy o lasach 8, przychody wynikające z czynności, które nie mogą być przedmiotem prawnie skutecznej umowy, przychody armatora 8 Dz.U opodatkowane na zasadach wynikających z ustawyo podatku tonażowym 9, z zastrzeżeniem artykułu 9 ustęp 1a. Pojęcie przychodu podatkowego jest pojęciem szerokim Rozdział czwarty ustawy o podatku dochodowym od osób prawnych zawiera zamknięty katalog zwolnień przedmiotowych, mają one charakter bezwarunkowy lub uzależnione są od spełnienia przewidzianych w ustawie przesłanek. Zwolnione od podatku są zatem: dochody osiągane poza terytorium Rzeczypospolitej Polskiej przez podatników podlegających nieograniczonemu obowiązkowi podatkowemu, jeżeli tak stanowi umowa międzynarodowa, której Rzeczpospolita Polska jest strona, dotacje otrzymane z budżetu państwa lub budżetów jednostek samorządu terytorialnego z wyjątkiem dopłat do oprocentowania kredytów bankowych w zakresie określonym w odrębnych ustawach, dotacje z budżetu państwa otrzymane na dofinansowanie przedsięwzięć realizowanych w ramach Specjalnego Przedakcesyjnego Programu na Rzecz Rolnictwa i Rozwoju Obszarów Wiejskich, kwoty otrzymane od agencji rządowych jeżeli agencje otrzymały środki na ten cel z budżetu państwa z wyjątkiem dopłat do oprocentowania kredytów bankowych w zakresie określonym w odrębnych ustawach, dochody uzyskane przez podatników od rządów państw obcych, organizacji międzynarodowych lub międzynarodowych instytucji finansowych, pochodzące ze środków bezzwrotnej pomocy, w tym także ze środków z programów ramowych badań, rozwoju technicznego i prezentacji Unii Europejskiej i z programów NATO, przyznanych na podstawie jednostronnej deklaracji lub umów zawartych z tymi państwami, organizacjami lub instytucjami przez Radę Ministrów Rzeczypospolitej Polskiej, właściwego ministra lub agencje rządowe, w tym również w przypadkach, gdy przekazanie tych środków jest dokonywane za pośrednictwem podmiotu upoważnio- 9 Dz.U

185 185 Variae nego do rozdzielania środków bezzwrotnej pomocy zagranicznej na rzecz podmiotów, którym służyć ma ta pomoc oraz odsetki od tych dochodów lub środków, w przypadku gdy lokowane są na bankowych rachunkach terminowych. Zwolnione z podatku dochodowego są również dotacje, subwencje i dopłaty otrzymane z Państwowego Funduszu Rehabilitacji Osób Niepełnosprawnych przez zakłady pracy chronionej na podstawie przepisów o zatrudnianiu i rehabilitacji osób niepełnosprawnych. Istotną kategorią zwolnień przedmiotowych są zwolnienia dochodów przeznaczanych na realizację celów statutowych i celów innych niż zarobkowe. Artykuł 17 ustęp 1 punkt 4 ustawy o podatku dochodowym od osób prawnych zalicza do tej kategorii dochody podatników, których celem statutowym jest działalność naukowa, naukowo-techniczna, oświatowa, w tym również polegająca na kształceniu studentów, kulturalna, w zakresie kultury fizycznej i sportu, ochrony środowiska, wspierania inicjatyw społecznych na rzecz budowy dróg i sieci telekomunikacyjnej na wsi oraz zaopatrzenia wsi w wodę, dobroczynności, ochrony zdrowia i pomocy społecznej, rehabilitacji zawodowej i społecznej inwalidów oraz kultu religijnego - w części przeznaczonej na te cele. Zwolnione są także dochody spółek, których udziałowcami lub akcjonariuszami są wyłącznie organizacje działające na podstawie ustawy - Prawo o stowarzyszeniach 10, a których celem statutowym jest działalność opisana w powołanym wyżej punkcie ustawy, w części przeznaczonej na te cele oraz przekazanej na rzecz tych organizacji. Pojęcie przychodu podatkowego jest pojęciem szerokim i obejmuje przysporzenie w majątku podatnika, przy zachowaniu warunku, iż źródło tego przysporzenia nie jest objęte ustawowym zwolnieniem. W ustawie próżno szukać definicji przychodu, wskazuje się jednakże, że z samej istoty podatku dochodowego wynika, że jest on ciężarem od przychodu majątkowego, a zatem przychodem, rozumianym jako źródło dochodu, jest tylko ta wartość majątku, która wchodząc do majątku podatnika 10 Dz.U powiększa jego aktywa. Organy podatkowe oraz doktryna wypracowały sposób prawidłowej kwalifikacji przysporzenia majątkowego do odpowiedniej kategorii przychodu- przypisuje się przychodom określone cechy, których wystąpienie potwierdza prawidłowość przeprowadzonej kwalifikacji. Przychodami są, więc takie wartości, którymi dany podatnik może dysponować jak własnymi. Ustawodawca wskazuje, iż samo uprawnienie do rozporządzania jest wystarczające, aby daną wartość rozpatrywać w kategorii przychodu. Wskazuje także, iż przychodem są tylko takie wartości, które stanowią przyrost w majątku podatnika. Oznacza to, iż powiększenie majątku podatnika w sposób ostateczny pozwala na uznanie danej wartości za przychód - irrelewantny jest fakt, jakiej czynności prawnej czy faktycznej podatnik dokona w odniesieniu do danej wartości. Ustawa wiąże powstanie obowiązku podatkowego z samym faktem powstania przychodu. Nie są rozpatrywane w kategoriach przychodu sytuacje nieostatecznego zwiększenia majątku podatnika, czyli takie, w których przysporzenie będzie podlegało zwrotowi, czy też obowiązek zwrotu może zostać w tym zakresie od podatnika wyegzekwowany 11. Przychodem są więc wartości otrzymane lub w określonych sytuacjach należne. Ustawa o podatku dochodowym od osób prawnych w artykule 12 ustęp 1 wskazuje na otwarty katalog źródeł przychodów. Wystąpienie wskazanych w nim zdarzeń powoduje powstanie u podatnika obowiązku zapłaty. Ustawa wymienia otrzymane pieniądze, wartości pieniężne, w tym również różnice kursowe. Ustawodawca używając pojęcia pieniądza wskazuje, iż jest to nośnik wartości, którymi są monety i banknoty opiewające na złote i grosze traktowane jako prawne środki płatnicze na obszarze Polski. Takie bezpośrednie związanie faktu otrzymania pieniędzy z powstaniem obowiązku podatkowego oznacza, że zakres przepisu dotyczy również takich sytuacji, w których nastąpi faktyczne otrzymanie pieniędzy - przykładowo kwota otrzyma- 11 Kinga Michałowska, Podatek dochodowy od osób prawnych, Difin, Warszawa 2011

186 Variae 186 na przez osobę prawną w postaci darowizny. Otrzymane przez podatnika wartości pieniężne przyjmują także postać aktywów finansowych stanowiących substytut pieniądza - są to papiery wartościowe i inne dokumenty pełniące funkcje środka płatniczego, takie jak weksle, akredytywy, czeki, polecenie zapłaty czy przekazy. Z chwilą otrzymania wartości pieniężnej w takiej postaci u podatnika powstanie przychód. Momentem powstania przychodu w obrocie gotówkowym jest chwila jego fizycznego przekazania, w obrocie bezgotówkowym chwila uznania rachunku bankowego podatnika, zaś w przypadku wartości pieniężnych będzie to moment fizycznego ich wręczenia lub pozostawienia do dyspozycji podatnika. Ustawodawca do grupy określonej w przepisie artykuły 12 ustęp 1 punkt 1 zaliczył także różnice kursowe, które podatnik podatku dochodowego od osób prawnych może rozliczać w sposób bilansowy według ustawy o rachunkowości 12, lub w sposób podatkowy 13. Możliwość wyboru sposobu rozliczania mają wyłącznie podatnicy, których sprawozdania finansowe objęte są kontrolą biegłych rewidentów, pozostali podatnicy rozliczają różnice kursowe według reguł wskazanych w ustawie podatkowej, zgodnie z którą rozliczenie jest dokonywane, lub według faktycznie zastosowanego kursu walutowego lub kursu podanego przez Narodowy Bank Polski. Kolejną kategorią przychodów, wskazaną przez ustawodawcę jest wartość otrzymanych nieodpłatnie lub częściowo odpłatnie rzeczy lub praw, a także wartość innych nieodpłatnych lub częściowo odpłatnych świadczeń z wyjątkiem świadczeń związanych z używaniem środków trwałych otrzymanych przez samorządowe zakłady budżetowe, spółki użyteczności publicznej z wyłącznym udziałem jednostek samorządu terytorialnego lub ich związków od Skarbu Państwa, jednostek samorządu terytorialnego lub ich związków w nieodpłatny zarząd lub używanie. Do tej szerokiej kategorii źródeł przychodów ustawodawca zalicza 12 Art. 9a ustawy o podatku dochodowym od osób prawnych 13 Art. 15a ustawy o podatku dochodowym od osób prawnych wartość otrzymanych rzeczy, praw oraz świadczeń, które powiększyły majątek podatnika. W stosunku do pierwszego ze wskazanych źródeł - rzeczy stosuje się artykuł 45 Kodeksu Cywilnego, zgodnie z którym rzeczami są przedmioty materialne. Zgodnie ze wskazanym w Kodeksie Cywilnym podziałem przychód u podatnika powstanie, bez względu na to czy będzie to rzecz ruchoma czy też nieruchomość. Drugie wskazane w przepisie źródło przychodów obejmuje prawa majątkowe w postaci wierzytelności. W grupie trzeciej zamieszczono świadczenia rozumiane jako kategoria zdarzeń prawnych i zdarzeń gospodarczych, których skutkiem jest przysporzenie w majątku podatnika. Takie przysporzenia w majątku podatnika następują albo bez żadnego świadczenia zwrotnego ze strony podatnika - nieodpłatne - lub przy jego częściowym udziale - częściowo odpłatne. Przez nieodpłatne świadczenie rozumie się te zdarzenia prawne i gospodarcze w działalności osób prawnych, których skutkiem jest nieodpłatne przysporzenie majątku tej osoby przyjmujące skonkretyzowany wymiar finansowy, przy czym podmiot otrzymujący takie świadczenie nie może być zobowiązany do wykonywania jakiegokolwiek świadczenia wzajemnego 14. Obowiązek podatkowy powstaje w chwili otrzymania rzeczy lub praw, a jego wysokość obliczana będzie według reguł wskazanych w artykule 12 ustęp 5 ustawy o podatku dochodowym od osób prawnych, zgodnie z którymi wartość tą określa się na podstawie cen rynkowych stosowanych w obrocie rzeczami lub prawami tego samego rodzaju i gatunku, z uwzględnieniem w szczególności ich stanu i stopnia zużycia oraz czasu i miejsca ich uzyskania. Według podobnych reguł ustalona będzie wysokość obowiązku podatkowego w sytuacji otrzymania nieodpłatnych świadczeń, przy czym ustalenie wartości świadczenia jest uzależnione od jego rodzaju. Zasady ustalania wartości wskazuje artykuł 12 ustęp 6 powołanej ustawy, który stanowi, iż jeżeli przedmiot świadczenia stanowi usługi 14 Wyrok WSA z dnia 5 maja 2008 roku, sygn. akt I SA/ G1 201/08

187 187 Variae 4 punkt 14 ustawy wartości otrzymanych nieodpłatnie lub częściowo odpłatnie rzeczy lub praw oraz wartości innych nieodpłatnych lub częściowo odpłatnych świadczeń finansowanych lub półfinansowanych ze środków budżetu państwa, jednostek samorządu terytorialnego, ze środków agencji rządowych lub wykonawczych lub ze środków pochodzących od rządów państw obcych, organizacji międzynarodowych lub międzynarodowych instytucji finansowych. Nie stanowi również darowizny świadczenie pracy wolontariusza. Następną wskazaną przez ustawodawcę kategorią są przychody z tytułu umorzonych lub przedawnionych zobowiązań. W obrocie gospodarczym stosunkowo często zachodzi sytuacja, w której z uwagi na trudności w wyegzekwowaniu przez należności przez wierzyciela, zamiast podejmować kroki prawne prowadzące do jej otrzymania woli zakończyć wiążący go stosunek poprzez umorzenie dłużnikowi wierzytelności. Takie działanie pociąga za sobą zarówno skutki cywilnoprawne jak i podatkowe. Ustawa o podatku dochodowym od osób prawnych pomimo posługiwania się pojęciem umorzenia wierzytelności nie zawiera jego definicji, praktyka zatem odwołuje się w tym zakresie do regulacji zawartych w Kodeksie Cywilnym, który to przewiduje skutek w postaci umorzenia wierzytelności w sytuacji zwolnienia dłużnika z długu - wierzytelność stanowi prawo wierzyciela, dlatego może się on zrzec swego prawa. Dla skuteczności zwolnienia przepisy wymagają, aby strony zawarły umowę, na mocy której wierzyciel zrzeka się przysługującego mu prawa w postaci wierzytelności i zwalnia dłużnika z długu, a druga strona - dłużnik zwolnienie przyjmuje. Na skutek zwolnienia dłużnika z długu zobowiązanie wygasa bez zaspokojenia wierzyciela. Razem z wierzytelnością wygasają także wszelkie prawa uboczne z nią związane - przykładowo prawo zastawu czy poręczenia. Zwolnienie dłużnika przez wierzyciela wywołuje skutki prawne na gruncie ustawy o podatku dochodowym od osób prawnych u obu stron zobowiązania. Po stronie wierzyciela pojawia się w związku z ta czynnością prawną możliwość zawchodzące w zakres działalności gospodarczej podmiotu dokonującego świadczenia wówczas wartość świadczenia ustalana jest według cen stosowanych przez świadczącego wobec innych odbiorców, lub jeżeli przedmiotem świadczeń są usługi zakupione wówczas wartość świadczenia ustalana jest według cen zakupu. Jeżeli zaś przedmiotem świadczeń jest udostępnienie lokalu wówczas wartość świadczenia ustalana jest w wysokości równowartości czynszu, jaki przysługiwałby w razie zawarcia umowy najmu lokalu. We wszystkich pozostałych przypadkach wartość świadczenia ustalana jest na podstawie cen rynkowych stosowanych przy świadczeniu usług lub udostępnianiu rzeczy lub praw tego samego rodzaju i gatunku, z uwzględnieniem w szczególności ich stanu i stopnia zużycia oraz czasu i miejsca udostępnienia. Zgodnie z przepisem artykułu 12 ustęp 5a ustawy o podatku dochodowym od osób prawnych w sytuacji ponoszenia przez podatnika częściowej odpłatności za otrzymane prawa lub rzeczy wartością stanowiącą przychód podatnika jest różnica między wartością tych rzeczy lub praw ustaloną zgodnie z zasadami podanymi wyżej, a odpłatnością poniesioną przez podatnika. W sytuacji, gdy przedmiotem są świadczenia, za które podatnik poniósł częściowa odpłatność stosuje się przepis artykułu 12 ust. 6a - wartością świadczeń częściowo odpłatnych stanowiącą przychód podatnika jest różnica pomiędzy wartością tych świadczeń, ustaloną według zasad określonych w ustępie 6, a odpłatnością ponoszoną przez podatnika. Niektóre z nieodpłatnych świadczeń dla pewnych grup podatników nie są traktowane przez ustawę w kategoriach przychodu podatkowego z powodu wprowadzonych przez ustawodawcę zwolnień i wyłączeń. Do świadczeń takich zalicza się między innymi świadczenia związane z używaniem środków trwałych otrzymanych przez samorządowe zakłady budżetowe, spółki użyteczności publicznej z wyłącznym udziałem jednostek samorządu terytorialnego lub ich związków od Skarbu Państwa, jednostek samorządu terytorialnego lub ich związków w nieodpłatny zarząd i używanie, a także jak wskazuje artykuł 12 ustęp

188 Variae 188 na przez finansującego kwota w podstawowym okresie umowy leasingu, w ramach ustalonych w umowie leasingu opłat leasingowych, w części przypadającej na spłatę wartości początkowej umowy leasingu. Rozumieć należy, że jeżeli do chwili sprzedaży korzystający zobowiązany jest do zapłaty raty leasingowej to po stronie sprzedającego kosztem będą te niezapłacone przez korzystającego raty. Natomiast gdy po sprzedaży korzystający owe raty zapłaci to ich wartość stanowi przychód po stronie sprzedającego, gdyż ten je już uwzględnił w kosztach uzyskania przychodu. Artykuł 7 punkt 2 ustawy o podatku dochodowym od osób prawnych stanowi, iż gdy koszty uzyskania przychodów przekraczają sumę przychodów powstała wówczas różnica stanowi stratę. Powołana ustawa przyjmuje określone zasady rozliczania strat przez podmiot, sprowadzają się one do rozłożenia poniesionej straty na dłuższy niż roczny okres rozliczeniowy. Konstrukcja ta jest w doktrynie określana jako zasada przenoszenia straty w przód. Oznacza podzielenie wielkości powstałej straty na części, przypisanie jej do następnych okresów rozliczeniowych i odpowiednim pomniejszeniu wielkości uzyskanego w tych latach dochodu, przy czym ani długość okresu odliczenia straty ani jej wielkość nie są pozostawione swobodnej decyzji podatnika. Zgodnie z wspomnianymi zasadami rozliczania straty, wskazanymi w artykule 7 ustęp 5 ustawy o podatku dochodowym od osób prawnych o wysokość straty poniesionej w danym roku podatkowym można pomniejszyć dochód w najbliższych kolejno po sobie następujących pięciu latach podatkowych. Podkreślić należy, iż wskazany w ustawie pięcioletni okres nie oznacza konieczności rozliczania straty w następujących po sobie latach podatkowych, a jedynie wskazuje przedział czasu, w jakim owa strata powinna zostać rozliczona - upływ terminu powoduje brak możliwości rozliczenia straty. Druga z przyjętych przez ustawę zasad wskazuje, iż poniesiona przez podatnika strata może być rozliczona najliczenia wartości umorzonej wierzytelności do kosztów podatkowych, jeżeli była ona wcześniej zaliczona do kategorii przychodów należnych na mocy artykułu 12 ustęp 3 powołanej ustawy. Po stronie dłużnika zaś wartość umorzonej wierzytelności stanowić będzie przychód, który dłużnik - podatnik musi opodatkować. Przedawnienie wierzytelności, podobnie jak w sytuacji umorzenia wierzytelności, znajduje swoją podstawę w zapisach Kodeksu cywilnego. Istotą przedawnienia jest bowiem utrata lub ograniczenie możliwości skutecznej realizacji wierzytelności wynikającej z danego zobowiązania. Przedawnienie rozpoczyna swój bieg z chwilą, gdy roszczenie stało się wymagalne, zaś długość terminów przedawnienia uzależniona jest od rodzaju zobowiązania- roszczenia wynikające ze świadczeń okresowych, jak również ze świadczeń związanych z prowadzeniem działalności gospodarczej przedawniają się po upływie trzech lat. Dla pozostałych roszczeń Kodeks Cywilny przewiduje dziesięcioletni okres przedawnienia. Prawnopodatkowym skutkiem przedawnienia roszczeń jest konieczność zaliczenia ich wartości do kwoty, od której należy odprowadzić podatek dochodowy. Kolejną przewidzianą przez ustawodawcę kategorią przychodu jest zwrot wierzytelności wynikających z tytułu umowy leasingu. W przypadku leasingu finansowego wraz z chwilą upływu podstawowego okresu umowy, w momencie gdy finansujący przenosi na osobę z zewnątrz własność przedmiotu leasingu wypłacając równocześnie korzystającemu określoną sumę pieniędzy z tytułu spłaty wartości przedmiotu leasingowanego to przychodem jest kwota należna sprzedającemu pomniejszona o podatek VAT. W grupie kosztowej zaś nie są uwzględniane wydatki finansującego związane z nabyciem lub stworzeniem środka trwałego czy wartości niematerialnej będącej przedmiotem umowy. Kosztem podatkowym są wydatki zmniejszone o spłatę wartości początkowej. Zgodnie z treścią przepisu artykułu 17a punkt 7 ustawy o podatku dochodowym od osób prawnych spłatą wartości początkowej jest faktycznie otrzyma-

189 189 Variae szybciej w ciągu dwóch lat, z zachowaniem wskazanej wielkości maksymalnej odliczenia w danym roku podatkowym 50% poniesionej straty. Ustawa nie nakłada obowiązku równomiernego podziału wielkości poniesionej straty, podatnik ma więc w tym zakresie względną swobodę. Musi jednak pamiętać, że na rozliczenie straty ma maksymalnie pięć lat. Warunkiem rozliczenia straty w danym roku podatkowym jest fakt uzyskania w tym roku odpowiedniego dochodu, od którego stratę w ustalonej przez podatnika zgodnie ze wskazanymi przez ustawodawcę zasadami wielkości podatnik będzie odejmować. Ustawodawca regulując zasady rozliczania strat podatkowych wprowadził ogólną zasadę, w myśl której przy wystąpieniu straty podatkowej w związku z sytuacją połączenia, podziału lub przekształcenia podmiotów będących podatnikami Pojęcie kosztu podatkowego nie podatku dochodowego od zostało przez ustawodawcę zdefiniowane osób prawnych czy w sytuacji komercjalizacjii prywatyzacji na gruncie ustawy o podatku przedsiębiorstw państwowych dochodowym od osób prawnych podmioty, które w wyniku tych czynności powstały następcy prawni - nie mogą uwzględniać strat poniesionych przez swojego poprzednika - podmiotu przekształconego. Zakaz ten bierze się z faktu, że w wyniku wskazanych w ustawie transformacji następuje zakończenie prawnego bytu podmiotu i powstanie nowego podmiotu. Nie ma więc możliwości kontynuacji odliczeń straty - gdyż podmiot nowy nie istniał w danym roku podatkowym, w którym została osiągnięta strata. Ustawodawca dopuszcza za to w artykule 7 ustęp 3 punkt 4 ustawy możliwość rozliczania strat podatkowych następców prawnych przy przekształceniu spółek kapitałowych w inne spółki kapitałowe zgodnie z artykułem Kodeksu Spółek Handlowych 15. Wynika to z faktu, że zmiana formy prawnej powoduje ustania bytu prawnego podmiotu przekształcanego, który nie traci podmiotowości prawnej i funkcjonuje w obrocie w zmienionej for- 15 Dz.U mie - ze spółki akcyjnej zmienia się w spółkę z ograniczoną odpowiedzialnością lub odwrotnie. Podmioty zagraniczne prowadzące w Polsce działalność gospodarczą mogą przenosić do naszego kraju swe siedziby oraz tworzyć spółki - córki, oddziały, agencje czy biura. W ramach obowiązującej zasady swobody przedsiębiorczości spółki zagraniczne mogą również uczestniczyć w procesach łączenia i podziału, także ze spółkami polskimi. Straty poniesione przez zagraniczny oddział osoby prawnej przyporządkować można do dwóch kategorii - straty powstałe w związku z prowadzoną działalnością, w przypadku gdy podmiot daną działalność kontynuuje - wtedy zgodnie z zasadą unikania podwójnego opodatkowania dochody osiągnięte przez polskiego podatnika z jego zakładu znajdującego się w innym państwie są zwolnione z podatku w naszym kraju, podatnik ten wiec nie może rozliczyć straty. Stosowana jest w takiej sytuacji także metoda nazywana kredytem podatkowym - w tej sytuacji podatnik ma możliwość rozliczenia straty zagranicznego oddziału - taką możliwość dają przykładowo zapisy umów pomiędzy naszym krajem a Belgią i Holandią. Jeżeli zaś straty powstały w związku z prowadzoną działalnością gdy podmiot zaprzestaje jej prowadzenia, Europejski Trybunał Sprawiedliwości nakazuje, aby podatnik ten miał możliwość rozliczenia straty w kraju spółki macierzystej. Ustawodawca wyodrębniając podatkową grupę kapitałową jako szczególny podmiot ustawy o podatku dochodowym od osób prawnych przewidział szczególne zasady rozliczania straty uzyskanej przez ten podmiot. Wysokość dochodu podatkowej grupy kapitałowej stanowi nadwyżką łącznych dochodów spółek zrzeszonych nad łącznymi stratami osiągniętymi przez spółki wchodzące w skład podatkowej grupy kapitałowej. Przepis artykułu 7a ustęp 1 ustawy o po-

190 Variae 190 datku dochodowym od osób prawnych stanowi, iż w podatkowych grupach kapitałowych przedmiotem opodatkowania podatkiem dochodowym, obliczanym zgodnie z artykułem 19 powołanej ustawy jest osiągnięty w roku podatkowym dochód stanowiący nadwyżkę sumy dochodów wszystkich spółek wchodzących w skład grupy nad sumą ich strat. W sytuacji zaś, gdy w danym roku podatkowym suma strat przekracza sumę dochodów spółek zrzeszonych, różnica stanowi stratę podatkowej grupy kapitałowej. Ustawodawca wypracował trzy aspekty rozpatrywania straty podatkowej grupy kapitałowej. W pierwszym przypadku, gdy straty spółek tworzących grupę powstały przed ich przystąpieniem do grupy, zgodnie z zasadą wyrażoną w artykule 7a ustęp 3 ustawy z dochodu podatkowej grupy kapitałowej nie pokrywa się strat spółek wchodzących do składu grupy. W drugim przypadku, gdy straty spółek powstały w trakcie trwania podatkowej grupy kapitałowej, straty te uznawane są za straty całej grupy, a do ich rozliczenia stosuje się zasady wyrażone w artykule 7 ustęp 1-3 ustawy o podatku dochodowym od osób prawnych. Kolejną sytuacją jest stan faktyczny, w którym straty poszczególnych spółek powstały w trakcie trwania podatkowej grupy kapitałowej, zaś podmioty chcą rozliczyć te straty po zakończeniu obowiązywania umowy tworzącej grupę. Zastosowanie znajdują wtedy zasady przyjęte w artykule 7a ust. 2 powołanej ustawy, zgodnie z którymi straty poniesionej przez grupę nie pokrywa się z dochodu poszczególnych spółek w razie upływu okresu obowiązywania umowy lub po utracie statusu podatkowej grupy kapitałowej. Takie rozliczenie zatem nie zostało dopuszczone przez ustawodawcę. Pojęcie kosztu podatkowego nie zostało przez ustawodawcę zdefiniowane na gruncie ustawy o podatku dochodowym od osób prawnych, ustawa jedynie ujmuje je w kategorii elementu konstrukcyjnego, potrzebnego do ustalenie wysokości dochodu. Pojęcie kosztu podatkowego pozwala więc na ustalenie dochodu w przyjętej teorii, która mówi, iż dochód to różnica pomiędzy przychodami uzyskanymi z wyliczonych w rozdziale 2 źródeł a kosztami. Ze względu na brak legalnej definicji kosztu podatkowego zarówno orzecznictwo jak i doktryna kwalifikują koszty jako wydatki poniesione przez podatnika, spełniające konkretne charakterystyczne warunki, poniesione w celu uzyskania przychodów. Prawidłowe ustalenie, wielkości, rodzaju i chwili powstania kosztu podatkowego ma kluczowe znaczenie dla podatników przy ustaleniu dochodu. Pojęciem kosztów ustawodawca zawarł w ustawie o rachunkowości, zgodnie z którą koszty i straty to uprawdopodobnione zmniejszenie w okresie sprawozdawczym korzyści ekonomicznych, o wiarygodnie określonej wartości, w formie zmniejszenia wartości aktywów, zwiększenia wartości zobowiązań i rezerw, które prowadzą do zmniejszenia kapitału własnego lub zwiększenia jego niedoboru w inny sposób niż wycofanie środków przez udziałowców lub właścicieli 16. Koszty podatkowe nie oznaczają jednak tego samego, co koszty w ujęciu prawa rachunkowego, nie możemy więc wskazanej definicji przenosić wprost na grunt prawa podatkowego, które posługuje się pojęciem kosztów uzyskania przychodów. Naczelny Sąd Administracyjny w swym wyroku z dnia 3 lutego 1997 roku 17 podkreśla bowiem, że istnieje znacząca różnica w traktowaniu poniesionych kosztów dla celów prowadzenia rachunkowości oraz celów podatkowych. W uzasadnieniu czytamy, że nie wszystkie więc wydatki podatnika w danym roku podatkowym, ze względu na to, że kosztami uzyskania przychodów są koszty poniesione w celu osiągnięcia przychodów, mogą być zakwalifikowane jako koszty uzyskania przychodów. Pomimo sporów w doktrynie, przyjmuje się, iż wydatek zakwalifikowany zostanie do kategorii kosztów uzyskania przychodów wtedy, gdy istnieje możliwość powiązania go z działalnością danego podatnika oraz gdy zachodzi związek przyczynowy pomiędzy wydatkiem a uzyskanym przychodem z zachowaniem warunku odpowiedniego udokumentowania tego wydatku. 16 Art.3 ust. 1 pkt 31 ustawy o rachunkowości 17 III SA 1104/95

191 191 Variae Zgodnie z przepisem artykułu 15 ustęp 1 ustawy o podatku dochodowym od osób prawnych kosztami uzyskania przychodów są koszty poniesione w celu osiągnięcia przychodów. Ujęcie to wskazuje, iż kwalifikacja wydatku w charakterze kosztu zależy od celu jego poniesienia - celowość działań podatnika oznacza, że powinien się on kierować racjonalnością, a dodatkowo musi zostać uwidoczniony zamiar osiągnięcia przychodu - celem wydatku może być więc osiągnięcie przychodu, zachowanie jego źródła lub zabezpieczenie jego źródła. Zdarzają się sytuacje, w których zachodzący pomiędzy przychodem a wydatkiem związek nie jest wyraźny, nie pozbawia go to jednak definitywnie możliwości zakwalifikowania jako koszt podatkowy. Naczelny Sąd Administracyjny podkreśla, iż w takim przypadku organy podatkowe zachować się muszą zgodnie z zasadą zdrowego rozsądku. Samo uznanie wydatku za celowy nie jest wystarczające do zaliczenia go do kategorii kosztów podatkowych, musi on spełnić dodatkowe wymogi. Musi być poniesiony przez podatnika - nie ma jednak znaczenia tytuł prawny do dysponowania przeznaczonymi środkami. Wydatek musi być również definitywny, jego wartość nie może być podatnikowi w żaden sposób zwrócona. Wydatek musi pozostawać w związku z prowadzoną przez podatnika działalnością gospodarczą. Ustalenie tego związku opiera się na wskazanych przez podatnika w akcie założycielskim zakresu działalności, jednak musi mieć on charakter bezpośredni. Nie ma przy tym znaczenia, czy sam wydatek ma charakter pośredni czy bezpośredni. Koszty o charakterze bezpośrednim to wszelkie wydatki związane z wytworzeniem wyrobów lub usług, pośrednie zaś są związane z ogólnym zarządem, koszty administracyjne, koszty ponoszone na utrzymanie obiektów czy ruchomości. Aby zostać uznanym za koszt uzyskania przychodu wydatek musi być również odpowiednio udokumentowany. Szczególne ustawy podatkowe jako takie nie zawierają regulacji dotyczących zasad dokumentowania kosztów, jednakże obowiązek prowadzenia takiej dokumentacji wynika z przepisów dotyczących ustalania dochodu i jego dokumentowania oraz z Ordynacji Podatkowej. W myśl tych regulacji na podatnika nałożony został obowiązek prowadzenia ewidencji rachunkowej, w sposób umożliwiający precyzyjne określenie wysokości dochodu lub straty, podstaw opodatkowania i wysokości należnego podatku. Ustawa do grupy dokumentów tych zalicza między innymi umowy, faktury czy dokumenty celne. Potwierdzeniem poniesienia wydatku może być również paragon fiskalny. Linia orzecznicza sądów powszechnych wskazuje, że w sytuacji, w której posiadane przez podatnika dowody księgowe są nieprawidłowe, lecz mimo tego wskazują na poniesienie wydatku, to organ podatkowy ma prawny obowiązek zweryfikowania tych dowodów we własnym zakresie. Naczelny Sąd Administracyjny w swym orzeczeniu z dnia 25 maja 1998 roku 18 podkreśla, że poniesienie kosztu uzyskania przychodu może być udowodnione każdym dowodem odpowiadającym warunkom wskazanym w przepisach Ordynacji Podatkowej, nie tylko takim, który odpowiada wymogom przepisów o rachunkowości. Przepisy ustawy o podatku dochodowym od osób prawnych wskazują na konkretne, szczególne rodzaje kosztów poniesionych przez wskazanych w ustawie podatników. Rozwiązanie to podyktowane jest specyfiką działalności prowadzonej przez te podmioty oraz szczególnym charakterem kosztów podatkowych pojawiających się w związku z tą działalnością. Przykładem może być wyliczenie rodzajów wydatków, które kwalifikowane są jako koszty podatkowe u ubezpieczycieli. Mogą to być koszty w postaci rezerw techniczno -ubezpieczeniowych utworzonych zgodnie z odrębnymi przepisami - do wysokości stanowiącej przyrost tych rezerw na koniec roku podatkowego w stosunku do ich stanu na początek tego roku. Kosztem uzyskania przychodu jest w tym przypadku przyrost stanu rezerw techniczno -ubezpieczeniowych na koniec okresu, za który wpłacana jest zaliczka, w stosunku do stanu tych rezerw na początek roku podatkowego. Mogą to być również koszty w postaci odpi- 18 I SA/Kr 1100/96

192 Variae 192 su na fundusz prewencyjny w wysokości określonej w odrębnych przepisach, jeżeli równowartość odpisów zwiększy środki funduszu. Ustawodawca wskazuje także na szczególne rodzaje kosztów uzyskania przychodów powszechnych towarzystw emerytalnych. W przypadku tej kategorii podatników obok kosztów uzyskania przychodów ustalonych według zasad ogólnych mogą pojawić się koszty w postaci wydatków poniesionych na pokrycie kosztów działalności otwartego funduszu emerytalnego, kwot przekazanych na rachunek rezerwowy otwartego funduszu emerytalnego, wydatków poniesionych na pokrycie niedoboru w otwartym funduszu emerytalnym, jeżeli środki zgromadzone na rachunku rezerwowym tego funduszu są niewystarczające na pokrycie tego niedoboru, wpłaty dokonywane na Fundusz Gwarancyjny, o których mowa w ustawie z dnia 28 sierpnia 1997 roku o organizacji i funkcjonowaniu funduszy emerytalnych 19 - do wysokości określonej w odrębnych przepisach, jak również opłaty pobierane przez Komisję Nadzoru Finansowego. Ustawa o podatku dochodowym od osób prawnych przewiduje szczególne rodzaje wydatków kwalifikowanych jako koszty uzyskania przychodu dla przedsiębiorców działających w postaci banku. Wymienia między innymi koszty rezerwy na ryzyko ogólne tworzonej w danym roku podatkowym, straty ze zbycia funduszowi sekurytyzacyjnemu albo towarzystwu funduszy inwestycyjnych tworzącemu fundusz sekurytyzacyjny wierzytelności z tytułu kredytów stanowiąca różnicę pomiędzy kwotą uzyskaną ze zbycia a wartością wierzytelności z tytułu kredytów - do wysokości uprzednio utworzonej na tę część wierzytelności rezerwy zaliczonej do kosztów uzyskania przychodów. Ustawa wymienia także koszty przedsiębiorców telekomunikacyjnych, u których obok kosztów uzyskania przychodów ustalonych według zasad ogólnych pojawić się mogą 19 Dz.U Ustawodawca przewidział szczególne reguły rozliczania kosztów prac rozwojowych koszty w postaci kwoty rocznej opłaty telekomunikacyjnej czy kwoty dopłaty do kosztów świadczenia usługi powszechnej. W przypadku podatnika pracodawcy ustawa zezwala na zaliczenie wypłacanego przed niego wynagrodzenia oraz składki na ubezpieczenia w miesiącu, w którym są one należne. Warunkiem niezbędnym do skorzystania przez podatnika z takiej możliwości jest wypłacenie lub pozostawanie do dyspozycji w terminie wynikającym z prawa pracy lub poszczególnych umów z pracownikami. Ogólna zasada rozliczania kosztów podatkowych stanowi, iż koszty bezpośrednio związane z przychodami, poniesione w latach poprzedzających dany rok podatkowy oraz w tym roku podatkowym są możliwe do potrącenia w tym roku podatkowym, w którym osiągnięte zostały odpowiadające im przychody. Ustawodawca stanowi także, iż koszty uzyskania przychodów związane z przychodami bezpośrednio i odnoszące się do przychodów w danym roku podatkowym, a poniesione po zakończeniu tego roku podatkowego są potrącane w zależności od okresów ich poniesienia. W przypadku kosztów poniesionych po zakończeniu roku podatkowego, a odnoszących się do przychodów danego roku poniesionych do dnia sporządzenia sprawozdania finansowego lub do dnia złożenia zeznania w przypadkach gdy sporządzenie sprawozdania nie jest wymagane potrącenie możliwe jest w roku podatkowym, w którym osiągnięte zostały odpowiadające im przychody. Koszty uzyskania przychodów związane z przychodami bezpośrednio i odnoszące się do przychodów danego roku podatkowego, a poniesione po terminie przewidzianym na złożenie sprawozdania finansowego lub zeznania, są potrącalne w roku podatkowym następującym po roku, za który składane jest zeznanie lub sporządzane sprawozdanie finansowe. Koszty uzyskania przychodów niezwiązane bezpośrednio z przychodami koszty pośrednie - możliwe do potrącenia są w dacie

193 193 Variae ich poniesienia. Ustawodawca nakazał taki sposób rozliczania ze względu na charakter kosztów pośrednich i trudność w przyporządkowaniu do konkretnej kategorii przychodów. Jeżeli jednak nastąpi sytuacja, w której koszty te dotyczą okresu przekraczającego rok podatkowy, przy założeniu, że nie jest możliwe określenie w jakim zakresie dotyczą danego roku podatkowego, stanowią one koszty uzyskania przychodu proporcjonalnie do długości okresu, którego dotyczą. Za dzień poniesienia kosztu uzyskania przychodów, z zastrzeżeniem kosztów dotyczących prac rozwojowych, zaniechania inwestycji, zasiłków pieniężnych z ubezpieczenia społecznego wypłacanych przez pracodawcę, składek na ubezpieczenie społeczne, należności ze stosunku pracy, uważa się dzień, na który ujęto koszty w księgach rachunkowych, na podstawie dowodów rachunkowych - paragonów fiskalnych, faktur lub innych dokumentów. Koszty zaniechanych inwestycji potrącalne są w dacie zbycia inwestycji lub likwidacji. Ustawodawca przewidział szczególne reguły rozliczania kosztów prac rozwojowych. Ustawa z dnia 30 kwietnia 2010 roku o zasadach finansowania nauki 20 stanowi, iż pracą rozwojową jest nabywanie, łączenie, kształtowanie, wykorzystanie dostępnie aktualnej wiedzy i umiejętności w dziedzinie nauki, technologii i działalności gospodarczej oraz innej wiedzy i umiejętności do planowania produkcji oraz tworzenia i projektowania nowych, zmienionych lub ulepszonych produktów, procesów lub usług. Ustawodawca nakazał, aby wydatki te mogły powiększać koszty podatkowe jedynie w roku, w którym zostały zakończone i tylko wtedy, gdy nie mogą być zaliczone do wartości prawnych i niematerialnych. Ustawa o podatku dochodowym od osób prawnych stanowi, iż wydatki te mogą być zakwalifikowane jako koszty uzyskania przychodów w miesiącu, w którym zostały poniesione, albo począwszy od tego miesiąca w równych częściach w okresie nie dłuższym niż 12 miesięcy, jednorazowo w roku podatkowym w którym zostały zakończone lub poprzez odpisy amortyzacyjne. Ustawodawca przewidział konkretne sytuacje, w 20 Dz.U których pomimo poniesienia przez podatnika wydatku spełniającego przewidziane w przepisach ustawy o podatku dochodowym od osób prawnych warunki zakwalifikowania go jako koszt uzyskania przychodów, pozbawiony jest on możliwości pomniejszenia przychodu o ten wydatek. Ustawa w artykule 16 wprowadza zamknięty katalog wydatków, które w nie mogą zostać uznane za koszty uzyskania przychodów - kwota ta pozostaje bez wpływu na wysokość dochodu czy straty do opodatkowania. Wprowadzony katalog nie zawsze ma charakter definitywny, w pewnych sytuacjach dopuszczalne jest uznanie zawartych w nim wydatków za koszt uzyskania przychodów w zakresie i do wartości określonej, limitowanej przez ustawę kwoty. Dzieje się tak przykładowo w przypadku odpisów z tytułu składek na ubezpieczenie samochodu osobowego w wysokości przekraczającej ich część ustaloną na kwotę równowartości euro w przeliczeniu na złote według kursu ogłaszanego przez Narodowy Bank Polski z dnia zawarcia umowy ubezpieczenia, w wartości samochodu przyjętej w tej umowie. Wyłączenia te doktryna powszechnie dzieli na konkretne grupy. Wśród wydatków poniesionych przez podatnika na nabycie, wytworzenie i ulepszenie składników majątku trwałego oraz kosztów amortyzacji wydatki poniesione na nabycie gruntów lub prawa wieczystego użytkowania gruntów z wyłączeniem opłat za wieczyste użytkowanie gruntów, wydatki poniesione na nabycie lub wytworzenie we własnym zakresie innych niż wydatki na nabycie gruntów lub prawa wieczystego użytkowania gruntów środków trwałych oraz wartości niematerialnych i prawnych, a także wydatki dotyczące środków trwałych i wartości niematerialnych i prawnych wchodzących w skład nabytego przedsiębiorstwa lub jego zorganizowanych części, a także wydatki poniesione na ulepszenie środków trwałych, które powiększają wartość tych środków, stanowiącą podstawę naliczania odpisów amortyzacyjnych. Wszystkie powołane w tym punkcie wydatki będą jednak mogły być zakwalifikowanedo kosztów uzyskania przychodów bez względu

194 Variae 194 na czas ich poniesienia wtedy, gdy dojdzie do ich odpłatnego zbycia. Muszą jednak zostać odpowiednio zaktualizowane zgodniez obowiązującymi przepisami oraz pomniejszone o sumę odpisów amortyzacyjnych. W katalogu wyłączeń umieszczony został szereg zdarzeń, które w sytuacji zaistnienia z ich powodu straty pozbawiają podatnika możliwości zakwalifikowania tej straty w kategorii kosztu podatkowego. Ustawodawca stanowi, iż nie są kosztem uzyskania przychodów straty w środkach trwałych oraz wartościach niematerialnych i prawnych w części pokrytej sumą odpisów amortyzacyjnych, a także nie są kosztem uzyskania przychodów straty powstałe w wyniku likwidacji nie w pełni umorzonych środków trwałych, jeżeli środki te utraciły przydatność gospodarczą na skutek zmiany rodzaju działalności. Powyższe zapisy wynikają z faktu, że w kategorii kosztu podatkowego funkcjonują dokonywane odpisy amortyzacyjne, a więc nie mogą one być powtórnie kosztem. W sytuacji jednak, gdy nie dojdzie do pełnej amortyzacji, ponieważ podatnik zaprzestanie używania danych środków trwałych lub wartości niematerialnych i prawnych w prowadzonej przez siebie działalności gospodarczej poprzez, przykładowo, zbycie środka trwałego, utratę bądź likwidację, wtedy w części jaka nie została pokryta odpisami amortyzacyjnymi i przychodem ze zbycia czy likwidacji powstałe straty można zakwalifikować jako koszty uzyskania przychodów. Jeżeli jednak likwidacja środków trwałych nastąpiła z innego niż utrata gospodarczej przydatności na skutek zmiany przedmiotu działalności powodu, wtedy dopuszcza się uznanie tych strat w uzyskania przychodów. Ogólna zasada stanowi, iż nie zalicza się do kosztów uzyskania przychodów odprowadzonego przez podatnika podatku dochodowego, od towarów i usług oraz podatku akcyzowego. Ustawodawca jednakże dopuścił zaliczenie tych podatków do kosztów uzyskania przychodów, gdy podatnik zwolniony jest od towarów i usług lub nabył towary i usługi w celu wytworzenia albo odsprzedaży towarów lub świadczenia usług zwolnionych od podatku od towarów i usług w tej części, w której zgodnie z przepisami o podatku od towarów i usług przysługuje mu obniżenie kwoty lub zwrot różnicy podatku od towarów i usług jeżeli naliczony podatek od towarów i usług nie powiększa wartości środka trwałego lub wartości niematerialnej i prawnej. Podatnik ma prawo zakwalifikować pozostałe wpłacone podatki do katalogu kosztów uzyskania przychodów pod warunkiem, że pozostają one w związku z prowadzoną przez niego działalnością gospodarczą oraz z uzyskanym przychodem. Do tej grupy zalicza się podatek od nieruchomości, podatek od środków transportu, od czynności cywilnoprawnych oraz opłatę skarbową. W związku z najnowszą nowelizacją ustawy kosztem uzyskania przychodów może być także podatek od towarów i usług należny od nieodpłatnie przekazanych towarów, w przypadku gdy wyłącznym warunkiem ich przekazania jest uprzednie nabycie przez otrzymującego towarów lub usług od przekazującego w określonej wartości lub ilości. Ustawodawca postanowił także, iż nie stanowią kosztów uzyskania przychodów wpłaty dokonane przez pracodawcę na Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych, jak również wpłaty dokonywane na Zakładowy Fundusz Rehabilitacji Osób Niepełnosprawnych tworzony przez Zakłady Pracy Chronionej. Nie mogą być zakwalifikowane jako koszt uzyskania przychodu dokonywane przez podatnika wpłaty na fundusze celowe od nagród i premii wypłacanych w gotówce lub w papierach wartościowych z dochodu po opodatkowaniu podatkiem dochodowym. Do funduszy tych zaliczamy Fundusz Pracy oraz Fundusz Gwarantowanych Świadczeń Pracowniczych. Co do zasady nie mogą być zaliczone jako koszty uzyskania przychodów wydatki w postaci odpisów lub wpłat dokonywanych przez podatnika na fundusze, które podatnik sam tworzy. Nie dotyczy to jednakże sytuacji, w której

195 195 Variae udział podatnika w danym funduszu, obowiązkowy lub dobrowolny, wynika z przepisów ustawy. Mogą więc być kosztem podatkowym podstawowe odpisy i wpłaty na te fundusze, jeżeli możliwość lub obowiązek ich tworzenia określają odrębne ustawy. Jako przykłady takich funduszy podać można Zakładowy Fundusz Świadczeń Socjalnych, Bankowy Fundusz Gwarancyjny, Fundusz leśny, Ubezpieczeniowy Fundusz Gwarancyjny czy Fundusz remontowy zasobów mieszkaniowych w spółdzielniach mieszkaniowych. Do kategorii kosztów podatkowych zalicza się również odpisy i zwiększenia, które w myśl przepisów ustawy z dnia 4 marca 1994 roku o zakładowym funduszu świadczeń socjalnych 21 obciążają koszty działalności pracodawcy, jeżeli wartości pieniężne zostały faktycznie na rachunek Funduszu wpłacone. Regulacje ustawy o podatku dochodowym od osób prawnych wprowadzają szczególną kategorię kosztów w postaci dokonywanych przez podatnika odpisów amortyzacyjnych od środków trwałych i wartości niematerialnych i prawnych. Doktryna przyjmuje, że amortyzacja to kategoria ekonomiczna pozwalająca na odzwierciedlenie zużycia składników majątku trwałego następującego w toku ich używania w prowadzonej działalności gospodarczej. Wydatków na nabycie lub wytworzenie we własnym zakresie środków trwałych i ich ulepszenie oraz nabycie wartości niematerialnych i prawnych nie można zaliczyć bezpośrednio do kategorii kosztów uzyskania przychodów kosztami będą odpisy amortyzacyjne z tytułu ich zużycia. Ustawa o rachunkowości w swym artykule 3 ustęp 1 punkt 15 wskazuje, iż przez środki trwałe rozumie się rzeczowe aktywa trwałe i zrównane z nimi, o przewidywanym okresie ekonomicznej użyteczności dłuższym niż rok, kompletne, zdatne do użytku 21 Dz.U Oprócz środków trwałych amortyzacji podlegają wartości niematerialne i prawne i przeznaczone na potrzeby jednostki. Zalicza się do nich w szczególności nieruchomości, w tym grunty, prawo wieczystego użytkowania gruntu, budynki i budowle, a także lokale stanowiące odrębną własność, spółdzielcze własnościowe prawo do lokalu użytkowego, a także maszyny, urządzenia, środki transportu i inne rzeczy, ulepszenia w obcych środkach trwałych oraz inwentarz żywy. Środki trwałe oddane do używania na podstawie umów najmu czy dzierżawy zalicza się do środków jednej ze stron umowy. Ustawa o podatku dochodowym od osób prawnych nie zawiera definicji pojęcia środka trwałego. Wskazuje jedynie pewne kryteria kwalifikacyjne do wskazanej grupy. Amortyzacji więc podlegają dwie grupy środków trwałych. Pierwsza z nich obejmuje stanowiące własność lub współwłasność podatnika, nabyte lub wytworzone we własnym zakresie, kompletne i zdatne do użytku w dniu przyjęcia do używania budowle, budynki, lokale będące odrębną własnością, maszyny, urządzenia i środki transportu oraz inne przedmioty o przewidywanym okresie używania dłuższym niż rok, wykorzystywane przez podatnika na potrzeby związane z prowadzoną przez niego działalnością gospodarczą albo oddane do używania na podstawie umowy najmu, dzierżawy lub umowy określonej w artykule 17a punkt 1, zwane środkami trwałymi. Do drugiej zaś grupy ustawodawca zaliczył przyjęte do używania inwestycje w obcych środkach trwałych, budynki i budowle wybudowane na cudzym gruncie, składniki majątku wskazane w grupie pierwszej niestanowiące własności lub współwłasności podatnika, wykorzystywane przez niego na potrzeby związane z prowadzoną działalnością na podstawie umowy leasingu zawartej z właścicielem lub współwłaścicielami tych składników - jeżeli odpisów amortyzacyjnych dokonuje korzystający, a także tabor transportu morskiego w budowie. Wśród środków trwałych wymienionych

196 Variae 196 w tej grupie amortyzacja może być dokonywana niezależnie od przewidywanego okresu używania wskazanych składników. Oprócz środków trwałych amortyzacji podlegają wartości niematerialne i prawne. Charakteryzują się faktem, że nie są rzeczami i nie mają w przeciwieństwie do środków trwałych materialnej postaci. Wartości niematerialne istnieją niezależnie od rzeczy, stanowią one dla nich jedynie element umożliwiający ich poznanie i korzystanie z nich. Definicja wartości niematerialnych i prawnych została przez ustawodawcę zawarta w artykule 3 ustęp 1 punkt 14 ustawy o rachunkowości, zgodnie z którą pod pojęciem tym rozumie się nabyte przez jednostkę, zaliczane do aktywów trwałych, prawa majątkowe nadające się do gospodarczego wykorzystania, o przewidywanym okresie ekonomicznej użyteczności dłuższym niż rok, przeznaczone do używania na potrzeby jednostki, a w szczególności autorskie prawa majątkowe, prawa pokrewne, licencje, koncesje, prawa do wynalazków, patentów, znaków towarowych, wzorów użytkowych oraz zdobniczych, a także know-how. Ustawodawca w ustawie o podatku dochodowym od osób prawnych wskazał cechy, które pozwalają na zaliczenie prawa majątkowego do wartości niematerialnych i prawnych. Podobnie jak w odniesieniu do środków trwałych wartości niematerialne i prawne doktryna dzieli na dwie grupy, z których pierwszą stanowią nabyte, nadające się do gospodarczego wykorzystania w dniu przyjęcia do używania: spółdzielcze własnościowe prawo do lokalu mieszkalnego, spółdzielcze prawo do lokalu użytkowego, prawo do domu jednorodzinnego w spółdzielni mieszkaniowej, autorskie lub pokrewne prawa majątkowe, licencje, prawa określone w ustawie Prawo własności przemysłowej 22, wartość stanowiącą równowartość uzyskanych informacji związanych z wiedzą w dziedzinie przemysłowej, handlowej, naukowej lub organizacyjnej. Warunkiem uznania tych wartości za war- 22 Dz.U tości niematerialne i prawne na gruncie ustawy jest fakt, iż przewidywany okres użytkowania jest dłuższy niż rok, wykorzystywane są przez podatnika na potrzeby związane z prowadzoną przez niego działalnością gospodarczą albo oddane przez niego do używania na podstawie umowy licencyjnej, umowy najmu, dzierżawy lub umowy leasingu. W drugiej grupie znajdziemy wartości takie jak wartość firmy, jeżeli wartość ta powstała w wyniku nabycia przedsiębiorstwa lub jego zorganizowanej części w drodze kupna, przyjęcia do odpłatnego korzystania - a odpisów amortyzacyjnych dokonuje korzystający, wniesienia do spółki na podstawie przepisów o komercjalizacji i prywatyzacji, a także koszty prac rozwojowych zakończonych wynikiem pozytywnym, który może być wykorzystany na potrzeby działalności gospodarczej podatnika, jeżeli produkt lub technologia wytwarzania są ściśle ustalone, a dotyczące ich koszty prac rozwojowych wiarygodnie określone, oraz techniczna przydatność produktu lub technologii została przez podatnika odpowiednio udokumentowana i na tej podstawie podatnik podjął decyzję o wytwarzaniu tych produktów lub stosowaniu technologii, oraz z dokumentacji dotyczącej prac rozwojowych wynika, że koszty prac rozwojowych zostaną pokryte spodziewanymi przychodami ze sprzedaży tych produktów lub zastosowania technologii. Do grupy tej doktryna zalicza również składniki majątku wskazane w grupie pierwszej niestanowiące własności lub współwłasności podatnika, wykorzystywane przez niego na potrzeby związane z prowadzoną działalnością na podstawie umowy leasingu, zawartej z właścicielem lub współwłaścicielami albo uprawnionymi do korzystania z tych wartości jeżeli odpisów amortyzacyjnych dokonuje korzystający. W drugiej wymienionej przeze mnie grupie amortyzacja może być dokonana niezależnie od przewidywanego okresu używania należących do niej składników. Ustawa uzależnia możliwość dokonywania odpisów amortyzacyjnych od środków trwałych lub wartości niematerialnych i prawnych od spełnienia szeregu przesłanek, których brak powoduje wyłączenie możliwości

197 197 Variae 1. Ustawa z dnia 29 sierpnia 1997 r., Ordynacja poamortyzacji. Jest to wymóg własności lub współwłasności, wymóg nabycia lub wytworzenia przez danego podatnika, wymóg kompletności i zdatności do użytku oraz wymóg wykorzystania na potrzeby związane z prowadzoną przez podatnika działalnością gospodarczą. Amortyzacja zaś dokonywana jest w odniesieniu do tych środków trwałych i wartości niematerialnych i prawnych, których wartość początkowa przekracza kwotę 3500 złotych. Jeżeli zaś ich wartość jest niższa od podanej kwoty, podatnik ma możliwość wyboru czy wydatki poniesione na ich nabycie bądź wytworzenie zaliczyć do kategorii kosztów uzyskania przychodów w miesiącu oddania ich do używania zgodnie z artykułem 16d ustęp 1 ustawy o podatku dochodowym od osób prawnych, dokonać odpisu amortyzacyjnego zgodnie z ogólnymi zasadami na podstawie artykułu 16f ustęp 3 ustawy lub dokonać jednorazowego odpisu w miesiącu oddania tych składników do używania lub w miesiącu następnym zgodnie z artykułem 16f ustęp 3 ustawy. Istnieje szereg metod, w oparciu o które podatnik może dokonać amortyzacji środków trwałych oraz wartości niematerialnych i prawnych. Wśród nich metoda liniowa, która polega na odpisywaniu stałej raty takiego samego ułamka wartości środka trwałego, oparta na założeniu, że zużycie środka trwałego i utrata jego wartości jest taka sama w każdym okresie. Ustawa wskazuje także metodę degresywną, która stanowi metodę malejących odpisów amortyzacyjnych. Polega na zastosowaniu odpowiedniego współczynnika podwyższającego, a oparta jest na założeniu, że zużycie środka trwałego a zwłaszcza zmniejszenie jego wartości następuje w początkowym okresie jego używania szybciej niż w następnych okresach. Przy przyjęciu metody tej odpisy zmniejszają się aż do momentu zrównania się z wartością odpisu z metody liniowej. Gdyby wartość odpisywanej raty obliczonej metodą degresywną byłaby mniejsza niż tej obliczonej metodą liniową, to dalsze odpisy są naliczane liniowo. Przedstawiona wyżej analiza elementów konstrukcyjnych podatku dochodowego od osób prawnych pokazuje, jak wielce istotnym czynnikiem dla rozwoju działalności gospodarczej tych osób jest ta regulacja. Dobrze wiemy, chociażby z najnowszej historii Polski, że budowanie struktur gospodarczych w państwie musi być oparte o stabilne i przejrzyste prawo, w tym prawo podatkowe - inaczej nie byłoby możliwe przełamanie fikcji życia gospodarczego w PRL-u, w którym ideologia uzyskała prymat nad gospodarką, a także nad życiem społecznym, kulturą i inicjatywą poszczególnych osób. Nie byłoby właściwych relacji gospodarczych bez przejrzystego i stabilnego prawa oraz bez odwrócenia mentalności Polaków - tych, którzy dzisiaj świadomie korzystają z przepisów prawa. Ta historyczna przestroga jest nadal aktualna. Warto przypomnieć współczesne wydarzenia z życia gospodarczego naszego kraju, kiedy to nieprecyzyjne prawo podatkowe, swobodnie interpretowane przez pewnych swojej bezkarności urzędników skarbowych, podejmujących fatalne w skutkach dla przedsiębiorców decyzje, spowodowało bankructwo szeregu dobrze prosperujących spółek, przykładowo znanego przedsiębiorstwa pana Romana Kluski. Dlatego w swym artykule autor starał się przedstawić i objaśnić istotne elementy regulacji podatkowej dotyczącej podatku dochodowego od osób prawnych. Bibliografia: Opracowania: 1. Dorota Kosacka-Łędzewicz, Bogdan Olszewski, Leksykon podatku dochodowego od osób prawnych, Unimex, Warszawa Agnieszka Mikos-Sitek, Piotr Zapadka, Prawo finansów publicznych, Beck, Warszawa Edyta Mazur, Ustawa o podatku dochodowym od osób prawnych w wyjaśnieniu organów podatkowych komentarz, ABC, Kinga Michałowska, Podatek dochodowy od osób prawnych, Difin, Warszawa 2011 Akty prawne:

198 Variae 198 datkowa, Dz.U tj. 2. Ustawa z dnia 15 września 2000 r., Kodeks spółek handlowych, Dz.U tj. 3. Ustawa z dnia 30 czerwca 2000 r., Prawo własności przemysłowej, Dz.U tj. 4. Ustawa z dnia 15 lutego 1992 r., o podatku dochodowym od osób prawnych, Dz.U tj. Orzeczenia: 1. Wyrok Naczelnego Sądu Administracyjnego z dnia 25 maja 1998 r., I SA/Kr 1100/96 2. Wyrok Naczelnego Sądu Administracyjnego z dnia 9 stycznia 2007 r., II FSK 1554/05 3. Wyrok Naczelnego Sądu Administracyjnego z dnia 3 lutego 1997 r., III SA 1104/95 4. Wyrok Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 5 maja 2008 r., I SA/GI 201/08 Jan Antoni Bromski - Autor jest absolwentem Wydzia- Autor jest absolwentem Wydziału Prawa i Administracji Uniwersytetu Kardynała Stefana Wyszyńskiego, specjalizuje się w prawie finansowym. FEATURES OF RETAILERS MANAGEMENT UNDER MARKET RELATIONS Zakharova J.J. The article considers functions, essence, tasks and the directions of retail trade as well as the related features of management in this sphere of commercial activity basing on an example of network trade enterprises. Some models of management are presented. Keywords: retail trade, market relations, management of the organization, network trade, management models. The activity of retail enterprises is connected with product sales to the consumer which is the final stage of its promotion from production sphere. The subject of the retail trade is not only the sale of goods, but also trade services and the provision of additional services to customers. In terms of customer trading service is determined by the company image, convenience and minimal time to make a purchase. The services provided are accompanied by the purchase of goods and, in addition, after-sales service of goods sold. Consequently, the process consists of the retail sale of targeted products, customer service, sales and after-sales services. Retail functions are determined by its essence and are as follows: meeting the population needs in the commodities; bringing the goods to the buyers by providing the space to move and supply to places of sale; to maintain a balance between supply and demand; affecting the production in order to expand the range and increase the volume of goods; improving the trading technology and customer service. A commercial establishment entering the consumer market with its competition to sell goods should comply with certain rules, the basic one being the following: the better requirements and wishes of buyers are considered, the more products you can sell and accelerate their turnover. Having sold the goods and having received the desired profit, a commercial enterprise achieves its goal. In its economic content the invested capital which is involved as current assets must be offset by the sale

199 199 Variae of goods. Under market conditions one should be realistic about the dynamics of the impact and value of monetary assets invested in inventory means by retail enterprises. The objectives of retail enterprises in the market economic conditions are: study of the needs and requirements in the commodities with a focus on purchasing power; determining assortment policy; formation and regulation of procurement, storage, preparation for sale and sale of goods in relation to the objectives of the enterprise; provision of specified commodity turnover with material and labor resources. Particular attention is paid to the interaction of retail trade enterprises with product manufacturers and wholesale distributors. All these elements combine to form a technological chain in the process of bringing products to the end customer. Proceeding from the tasks of the retail enterprise the work is carried out in the following areas: creating the necessary range of goods within consumer demand frame; organization of economic relations with suppliers; development of procurement; implementation of the process of sale of goods followed by commercial transactions, commodity- -money exchange; ensuring sustainable competitive position in solving business problems. [1, p.187] The organization's activity in the retail trade should develop with the account of the changes in the economy. An important characteristic of this activity is high dynamism conditioned by the changes in the internal and external environment, resource potential, technology, trade, and financial condition which is the basis of the functioning of the retail trade en- terprise. The organization s activity in the retail trade should develop with the account of the changes in the economy. Management is a conscious human influence on the objects and processes in order to make the enterprise s activity the commercial orientation and produce certain results. Activity of a commercial enterprise does not run independently either; it is organized, governed and managed by people. With the increased complexity of production management has turned into a special category involving more and more participants. There are two sides in the management of the enterprise : the managers and the managed. Those who manage are called subjects of management; these include administrators, executives, and managers. Objects of management are those who are governed - employees, communities, and things that are managed - the economy, commercial business, trade process. Interaction of subjects and objects by means of control actions and feedback allows to purposefully manage the whole enterprise activity. Controlling actions are laws, decrees, plans, programs, regulations, rules, guidelines, instructions, material and financial incentives. Feedback is the result of direct observations and control of the subject of management, statistics and current reporting, accounting records. Under the market conditions there is a need to expand managerial tasks, to develop new techniques and management methods which are suitable for various types of ownership and development of commercial activity. In other words a constant search for ways to improve management is assumed. The process of trade enterprise management should be based on market principles and methodology of modern management. A. Fayolle developed the theory of public production management which offers the principles of management based on use of the potential resources of the company. He identified five initial functions in management: planning, organization, ordering,

200 Variae 200 coordination and control. Objective need to create management system consisting of interacting processes was grounded by M.H. Meskon in "Principles of Management":"Management is a process, because the work to achieve the goals is not a one-time action, but a series of interconnected continuous actions. These actions, each of which by itself is a process are very important for the success of an enterprise. They are called managerial functions. Each administrative function too is a process because it is also composed of a series of interrelated actions. The process of management is the total of all the functions. "[1, p.98]. The above theoretical principles give an idea of the approaches to the management of commercial activities of the company in the marketplace. It is worth noting that there are different definitions of commercial activity in economic literature. We present the most common ones: commercial activity is a set of operations to ensure the sale of goods, and together with the trade process representing trade in the broadest sense of the word; commercial activity is operational and organizational activity aimed at the exchange of inventories to meet the needs of the population and making profit. Market-oriented management system means not only the structure and organization of an interconnected set of business processes involved, but their combination with all the external factors. Business management puts it as its immediate task to organize commercial and trading processes as well as joint actions of employees involved in them, to achieve coherence and coordination. Thus management seeks to optimize employee productivity to improve business processes and achieve the ultimate goals of the enterprise. In modern conditions the commercial enterprise activity is connected with entrepreneurship, commerce, econometrics, economic cybernetics and computer science. This determines a new quality level and growth of the market. And organizational structure of a trading company should be built accordingly. Commercial activity of trading companies has much in common. However, the specific management solutions developed and implemented by some commercial enterprises can not always be used by other companies. It is caused by environmental factors, especially by changes in the consumer market. In addition, internal conditions of the trading company are changing with time. Therefore, management process should be determined by the environmental parameters and variables within a trading company. Organization plays an important role in the course of trading. Organization (from lat. orqanizo) means "make look proper, arrange." Under the organization internal order, coherence, collaboration of more or less differentiated and autonomous parts of a whole is primarily understood. According to another definition of the organization it is a set of processes and actions that lead to the formation and improvement of the relationship between the parts of the whole. Based on the above definitions, we can conclude that the organization of commercial activity in the trading company has specific regularities of functioning and interaction of its components (parts). The organization also refers to the concept of management. In this case, it is seen as association of people working together to implement some program and operating on the basis of certain rules and procedures. Organization is the primary function of management which essence is harmonization, coordination of staff of commercial enterprise to solve common problems and achieve specific goals. Market economic environment of a country has its own peculiarities affected by a variety of factors. The field of interaction of business structures includes a set of elements such as national policy, the level of market infrastructure, the efficiency of production, income and employment, the nature of the cooperation ties. Under the influence of these circumstances appropriate adjustments and changes in economic and business activity are made. Obviously, as a result of the management process the continuous development of the organization with the account of specific

201 201 Variae conditions of the external and internal environment is taking place. In turn, the existing forms of commercial activity dictate quite certain management practices. With the growing competition in the field of trade retail trade networks being a collection of business enterprises under common control are actively developing. Chain stores are one of the most important and significant phenomena of retail trade in the XX century. Chain stores are two or more retail establishments under common ownership and control, selling a similar range of products with a common procurement service and sales, and possibly a similar architectural design. Both global and local experience confirms that combining shops into a single network is the most effective way of retail trade development. Benefits of network trade are as follows: considering territorial segments of the target market one can place product according to the space changes; according to consumer preferences you can change range of products and form an attractive product range at competitive prices; size of networks allow them to purchase large quantities of goods to give the maximum discount and save on transportation costs; centralization and a high level of control of the entire business activity by attracting skilled professionals can help avoid many of the shortcomings of the individual store; it allows diversification of activities to cater for increased efficiency; it reduces costs per unit due to cost-saving sales promotion, buying advertising favorable to its stores, and relating costs to a large number of goods; it can combine the functions of the wholesale and retail trade; networks give their stores a certain freedom so that they can successfully compete taking into account local consumer preferences. The main conditions for the creation of retail networks are: concentration of the network management in a single center; centralization of commercial activity in the procurement of goods; reduction of commercial functions in the stores and their transfer to center manager; introduction of quantitatively-cost accounting in the trading network, fitting network shops with modern Electronic Cash Registers; use of bar coding methods; implementation of the information system in accordance with the tasks of the selected management model. Network trade is characterized by modern format stores determined by the range, the size of retail space, forms and methods of service. New forms of shops, modern shopping centers and large malls are appearing. Retailers have advanced technology of doing business, are equipped with modern facilities. All this can not but affect the growing competition and not only in the price range. Retail trade requires the material base. Foundation of the material and technical base of retail trade is a trading network. Retail network is an association of retailers and other trading units located in a certain area in order to sell products and provide customer service, or being under common control. This is the basic organizational and technical link via which consumer goods are delivered to the customers and their needs in a variety of consumer goods are met. Retail network provides the possibility to quickly and easily, with minimal effort and time acquire goods and services in a free choice conditions in a convenient quantity close to places of employment and housing. The retail network structure is characterized by the following features: correlation between enterprises trading in food

202 Variae 202 and non-food items; share of the fixed network in the total number of trading companies; share of specialty stores in the total number of trading companies; forms of sales and service practices; correlation of retail space used to sell particular product groups; correlation of retail and non retail spaces of the store; length of time when the retail space is used during the day (operating mode); correlation of the total area of commercial enterprise located in separate, built in and attached buildings; proportion of shops provided with refrigeration equipment including firms that sell perishable goods; average sales area per store. The study of retail trading by means of major classifications can provide information about its quality, the relative size and importance, about the impact of external factors, as well as about sales practices in this or that enterprise. Retail chain is a set of commercial enterprises interacting on the basis of a single coordination determined by the environment. This network includes specially equipped buildings (shops) to buy and sell goods and services to customers for their personal, family or household use. Small-scale retail trade network includes pavilions, stalls, kiosks. Small-scale retail trade network is very flexible, allows quick deployment close to the customers. Its construction and operation is low-cost. The development of small-scale trading network does not require large capital investments, allows to use cheap materials for its building. Many points of sail work around the clock. Small-scale trading network sells food and non- -food goods of simple range and daily demand. It complements the network of stores during seasonal trade in vegetables, fruits, flowers, drinks, and also works independently selling tobacco, confectionery, books, magazines, newspapers, ice cream. The disadvantages of small-scale retail trading network are limited range of goods, lack of amenities for customers when choosing products, the difficulty in creating the right conditions for the storage of goods and the enforcement of trade rules. Small-scale trading network sells food and non-food goods of simple range and daily demand. Non-stationary trading network is a mobile trading network. It is used primarily for serving small and remote areas where there is no fixed trading network. Such a form of trade organization is distinguished by high mobility and capability to bring commodities close to consumers. It is carried out mostly by individual entrepreneurs or any organizations in easily dismantled tents, mobile shops, tank trucks. Retail delivery trade is carried out by autos, trailers, shops-cars, ships stores, i.e. with the use of specialized or specially equipped vehicles. The most widely used are auto shops providing commercial services in rural areas and in areas of agricultural work (planting, harvesting), public events (fairs, bazaars, trade fairs) and in public recreation places, on farms and distant pastures. An auto shop trading is gaining popularity also in major cities. It is carried out by enterprises that produce milk, meat and other food and non-food products. Such trade is organized in the busiest and adapted for this purpose places. Door-to-door trade is carried out through direct contact of the seller with the buyer at home, institutions, organizations, enterprises, transport, or on the street. It is used in the resorts, on railway platforms, stadiums, trains, planes: confectionery, ice cream, flowers, newspapers, books and other goods are often sold in this way. According to the size and their number in the network trading companies are distinguished into:

203 203 Variae large (more than 150 m3); medium (up to 150 m3); small (up to 50 m3). According to the forms of integration: Horizontal: Corporate, Voluntary; Vertical: Retailers with the manufacturer, Retail and wholesale companies, Mixed integration. Horizontal networks integrate enterprises of the same economic level. It is a union of two or more homogeneous in functions and profile trade enterprises of one and the same ownership ("Magnit" (operator "Tander" Ltd)). [3] Horizontal networks are a form of equal cooperation between companies implementing certain features and operation. They may be corporate (they have the same owner, a single regulatory body, centrally procure goods and offer a similar range) and voluntary (a group of independent retailers which are organized into trading union). Here belong such voluntary associations as retailers' Starik Hottabych "," M. Video "," Sportsmaster ". [3] Vertical trading networks are built on principle of the subordination. They bring together functionally dependent manufacturers, resellers, retailers and consumers of the product. These networks are formed on the basis of submission of adjacent units of goods movement by one of the channel participant who has the most potential and dominates it. These networks are also referred to as multi-sectoral. They can be formed by: retailers joining manufacturers (branded trading); combining retail and wholesale businesses (large distribution companies set up their own retail outlets); diversification (the formation of financial-industrial groups and large inter-industry complexes - Concern "Babaevsky"). Retail chains are formed on the basis of franchising, purchase and construction of new stores. There are transnational (international) and national networks. Transnational (international) network develop by opening trade enterprises in different countries (for example, the German networks Aldi, Metro, Obi, the French networks Auchan, Swedish Ikea) [3]. Various management models can be applied in chain retail trading. The "investment" management model is based on creating of investing and uniting the financial center with separate objects of management. In this model the management tasks are simplified in the center, and the entities in the network can be more proactive in their trade. However, the disadvantage of such management is a lack of consistency in the procurement process and dependence on the performance of commercial services. "Holding" model is devoid of this shortage. Here the center determines purchasing policy, but the objects of trade are independent in operational management. This model allows more flexible management of shops. But with such management costs are high due to excessive growth of the administrative apparatus. The most effective model of the network retail trade organization is a "centralized" model. Here a single point of control delegate functions minimally required for operations connected with the order, and the revaluation of inventory items to the shops. The use of such a model can reduce costs and make better use of administrative staff at its concentration in a single center, but a reliable connection with the shops in the network must be ensured. Biggest savings of technical and human resources are achieved when applying "tray" management model, based on the total concentration of control in the center and almost complete lack of management functions in the stores. The information system is located in the central office as well as all management

204 Variae 204 personnel. Such system virtually eliminates direct delivery of goods to the stores. In practice, "hybrid" model can also be used when some shops are managed centrally, while the rest can work on the "tray" or "holding" principle. References: 1. Polovceva, F.P. Kommercheskaja dejatel'nost' [Tekst]: uchebnik dlja vuzov /F.P.Polovceva. M.: IN- FRA-M, s. 2. Roznichnye torgovye seti: strategii, jekonomika, upravlenie [Tekst]: uchebnoe posobie dlja vuzov / A.A.Esjutin, E.V.Karpova [i dr.]. izd. 1-e/ 2-e, stereotip.. M.: KnoRus, s. 3. Torgovye seti i ih preimushhestva. Razvitie roznichnoj setevoj torgovli [Jelektronnyj resurs] - Rezhim dostupa.- Zakharova J.J. - Senior LecturerOmsk Institute (branch), Russian University of Economics named after Plekhanov G.V.,Omsk. THEORETICAL ASPECTS OF LEGAL STANDING OF AN INDIVIDUAL ENTREPRENEUR AS A CIVIL LAW CATEGORY Cherepanova I.V. The article deals with the theoretical aspects of legal capacity of the individual entrepreneur as the subject of civil law. It examines the elements of the legal standing of the individual entrepreneur. Legal capacity of an individual entrepreneur is regarded as a category of civil law. Civil law allows self-employed (registered without legal entity) and the collective enterprise (registered with the formation of a legal entity).the basis of the legal status of an individual entrepreneur is his civil status (legal personality). The problem of legislative recognition of civil status of an individual entrepreneur is one of the important problems of improvement of the Civil Code of the Russian Federation. [1] Decree of the President of the Russian Federation. "On Improvement of the Civil Code of the Russian Federation" dated July 18, stated that the Civil Code does not reflect the present state of Russian society. Due to rapid development of market relations and business the Civil Code does not always control the legal framework of a market economy. [4, p.45, 6, p.15, 8, p.3;]. This applies to civil status of a special subject of civil law - individual entrepreneur. only four articles (p.1st.2, Article 23, 24,25) are devoted to individual entrepreneurship activity in the Civil Code. Draft Federal Law «On Amendments to the first, second, third and fourth parts of the Civil Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" prepared by the Presidential Council on the codification and improvement of the civil law and already approved by the State RF Duma in the first reading does not include any changes in the regulation of civil status of the individual entrepreneur. [2] Russian civilists long ago noted that the provisions of the Civil Code on individual entrepreneurs are not consistent with the rules of the Constitution, in particular with Article 34 of the Constitution which provides for the right of free enterprise. This subjective right is not reflected in the content of the legal capa-

205 205 Variae city of the individual entrepreneur. [5, p.25, 6, p.15]. Article 2 paragraph 1 of the Civil Code stipulates that "civil law governs the relationship between persons engaged in business or with their participation." Codified in Article 2 paragraph 1 of the Civil Code provisions on relations between persons engaged in business activities, or with their participation, the legislator actually acknowledges the existence of a separate unit of special legal provisions related to business activities differing from the rules governing personal, family, home and other relations, and not related to such activities. In this article among the subjects of civil law are the citizens, legal persons, the Russian Federation, the Russian regions and municipalities. The legislator does not identify individual entrepreneur as a special subject of civil right. In this approach, a significant difference between the different types of economic activities of citizens and business is lost. [5, p.49, 7, p.3]. Professor V.K.Andreev said that improving the overall structure of the Civil Code requires a balance in the regulation of consumer, domestic relations involving both citizens and persons engaged in business activities, having set general and special rules for them. According to V.K.Andreev "the task of the legislator is to make the dualism of civil and business law complete in a single codified Act - Civil Code" [4, p.47]. To make the dualism of civil and business law definite in the private law special legal rules governing the civil status of the individual entrepreneur, highlighting these rules in a separate chapter should be developed and included in the Civil Code. As there is the need to consolidate the civil status of the individual entrepreneur in the Civil Code, we should subject to theoretical analysis the category of "legal capacity" and "active capacity" of an individual entrepreneur to determine their characteristics, the nature and legal content. Legal person as a subject of law in the Civil Code is defined in terms of "legal capacity" - a category that is characteristic of the citizen as an individual (Ar- ticle 49 of the Civil Code). Obviously, a legal entity has special characteristics and his status as a subject of civil right should be determined by the category of "legal personality." The same applies to individual entrepreneurs, as their status in the Civil Code is largely closer to the status of a commercial entity (Clause 3, Article 23 of the Civil Code). The legal concept of the entrepreneur is based on the doctrine of civil law about persons. In the civil sphere of common law concept of "entities" is identified with the term "person" used in civil law [9, p.52]. The entities are persons, physical and legal. Individuals acquiring the status of an entrepreneur get additional features; appear in public not only as individuals, but as skilled individuals in business. Subject of law is a person with legal capacity which occurs before a particular legal relationship as an opportunity to enter into a legal relationship, to acquire the rights and self impose the duties [9, p.58]. According to O.A. Krasavchikov the content of legal capacity is not identical to the "social content of legal relations, as well as to subjective civil rights and obligations, which make up civil communications" [11, p.32]. Legal capacity is a property or quality of a person capable to hold rights [10, p.123]. According to O.S. Joffe legal capacity is exhausted by behavior permissible for subject of law, and does not imply the possibility to demand certain behavior from the parties liable. It is a relationship with the state [10, p.122]. Soviet and Russian jurisprudence actually equate the concept of "legal standing " and "legal capacity» which is reflected both in doctrine and in legislation. In the 20s of the twentieth century, P.I. Stuchka proposed to define legal standing as the property or the right delegated to the person by the state. "A person must be of legal capacity, that is, have the legal right to be the subject of the law" [12, p.183]. Civilists disagreed on the question of whether to consider the standing quality of a person or his subjective right, the abstract possibility of being a carrier of subjective rights and obligations or of a subjective

206 Variae 206 right. Y.K.Tolstoy and O.S.Ioffe as supporters of an abstract model of the capacity of a person believed that it is the common ability of a person and the content (volume) of capacity of an entity should not be confused with the volume of subjective rights belonging to the person at every moment [13,.12]. They considered the standing as a static category. Proponents of the theory of dynamic civil capacity (M.N.Ogarkov, S.F.Kechekyan etc.) offered not to consider the standing as only the statistical category, but to understand it dynamically identifying it with a subjective right and its implementation. Hence the division of legal capacity into general and specific (S.F.Kechekyan). And the specific capacity was considered an important step towards making abstract capacity into subjective right. In the works of V.A. Belov the term capacity is divided into two components - a static (constant and equal for all subjects of a certain kind) and dynamic (for each individualsubject and evolving). According to V.A.Belov, civil capacity can not be understood only in its static, but should be considered also dynamically. The author organically combined two opposing theories of civil capacity. The volume of civil capacity does not change when a certain age is reached, because. law doesn t connect the possibility to choose their place of residence, change of name, etc with the age of a particular person, but with age of all citizens. With emphasis on the word "capacity" while disclosing the concept of legal capacity, the law refers to the abstract possibility of entitlement to each individual. In this case, reaching or that age can be a part of the legal fact, when the person acquires the right to marry, to be a member of the cooperative, etc. The legal capacity of a person is the sphere of the possible, the legal possibility of legal entity established by norms of objective law. [9, p.57]. Legal capacity does not refer so much to the generalized expression of rights that may arise on its basis but to the possibility. The list the most important and significant rights that individuals may possess conta- ined in Article 18 of the Civil Code of the Russian Federation is not exhaustive. The content of civil capacity should not be identified with a set of subjective rights of individuals who are always strictly defined, and are not expressed in the general abstract form. In legal literature there is a view that the concept of "subject of law" and the term "legal entity" are identical (M.M. Ogarkov, Kechekyan S.F.). In our opinion, the subject of the law is a broader concept than the legal entity. Between the subject of law and the subject of specific civil rights there will always be static civil legal category of "state as the person"-and the quality of legal capacity as the ability to have a property on the right of ownership or contract, but not ownership of the specific thing. It is an abstract ability dependent on objectively changing external conditions. In juridical literature legal capacity is a traditionally viewed as human being properties established by law (S.N. Bratus, E.A..Suhanov). In turn, S.S.Alekseev rightly notes that over the past decades legal rights have raised and has produced the most powerful effect on particularly private law, on the main subject of civil law - on the person's status and opportunities. Civil laws based on private law, in his view, were not only foregrounded by history of our time, but as if expected reunion with legally raised human rights. [3, p.50]. Currently, the core of legal capacity fixed by the civil law are inherent, natural rights caused by the general movement of civilization to social and humanitarian objectives and underlying private law. The modern researcher of the legal status of an entrepreneur K.Yu.Totjev develops the theory of civil capacity in regard to the legal status of the individual entrepreneur. According to him, entrepreneurial legal capacity is the basis of business capacity and the right to business is considered as an element of citizen s legal capacity. Legal capacity itself is shown by the author as a stage towards the realization of subjective right. In this case, the citizen's right to carry out business activities is not identified with the subjective civil law. [14]

207 207 Variae In the Constitution free enterprise is classified as the rights and freedoms of a person and citizen (Chapter 2). In the sense of it being every citizen s belonging the Constitution of the Russian Federation considers it a subjective right. It arises directly from the law and is implemented in legal relationships of general type which arise between the state and the bearer of the right. However, the Constitution does not deny the category of capacity. So, Art. 60 states the possibility for the citizens of the Russian Federation to independently exercise their rights fully starting from 18 years old (general capacity). Since active capacity can not exist without legal capacity, then indirectly in this article we are talking about the latter category. Consequently, in the RF Constitution a subjective right to entrepreneurial activity is considered as an element of the legal capacity of an entity. [14] In civil law terms and procedure for acquiring the status of entrepreneurial made dependent on the legal form of the future entrepreneur (with the formation of a legal entity or not). In relation to individual entrepreneurs in Art. 18 of the Civil Code the right to entrepreneurial activity is considered as an element of a citizen capacity. This means that from the moment of birth, any citizen has the abstract possibility to have civil rights and obligations in the field of entrepreneurship. Consequently, under the legal capacity the right for entrepreneurial activity is not seen as a subjective right and does not correspond with the specific responsibilities of certain individuals. Thus, the Legal capacity in business appears at birth of a citizen. Despite the explicit statement of Art. Art CC, is sometimes considered that the right to the entrepreneurial activity as part of the legal capacity appears not from the moment of birth, but when you reach a certain age. However, legal capacity as a legal quality of a person does not depend on the age and features of citizens, regardless of social, physical, economic or psychological characteristics. The basic element of the legal status the entrepreneur is his civic capacity that requires real, obligatory and exceptional capacity. The legal personality of the entrepreneur in private law relations appears from 14 years of age. Before this age, any citizen has only an abstract possibility to carry out business activities. Upon reaching this age a citizen at the same time gains two legally relevant abilities: - to possess civil rights and obligations in the field of entrepreneurship; - by his actions to acquire and exercise in entrepreneurship civil rights, to create for himself civic duties and perform them. Together they form the legal personality of the entrepreneur, and ensure his existence as a legal entity. The legal personality of entrepreneurs should be defined as universal. They can have civil rights and bear civil responsibilities in all spheres of activity not prohibited by law. Another position contradicts Part 2 of Art. 19 and Part of the Constitution. Any citizen has the right to conduct business, but not everyone is able to exercise that right. To obtain the status of an individual entrepreneur a citizen should have the following characteristics of the subject of civil rights: - legal capacity (the ability to have civil rights and obligations); - active legal capacity (the ability to acquire by his actions and exercise civil rights, to create for himself civic duties and perform them - art. 21 of the Civil Code); - To have a place of residence (where the citizen lives permanently or in part). The basic element of the legal status the entrepre-

208 Variae 208 restricted not only by law, but also by the constituent documents of the business entity. Limitation of general legal capacity and the emergence on this basis a special legal capacity of an entrepreneur entails important legal consequence reflected in the reduction in the activity of the economic entity. But to a large extent the entrepreneur receives a license not to limit, but to steadily expand his business. In this sense, acquired after the license Legal capacity is not special, but additional to the existing general legal capacity of an entrepreneur. As a result of the expansion of his legal capacity entrepreneur is able to diversify production and enter new product markets. The legal significance of the license is that it legitimizes business in the relevant field. In past arbitration court rulings exceptional legal capacity is differentiated from special and additional. But this Legal capacity appears at the legal person if the person gets the license for insurance or banking. Based on the license he has the right to a narrow range of specific activities alongside with the ban to be engaged in other kinds of business. The consequence of this is the illegality of listing of other types of activities in the constituent documents of a business with exceptional legal capacity (except as specifically permitted in the license). Additional or exceptional capacity, which can be obtained on the basis of the license is closely linked to the personality of the possessor of a right. Therefore the license is personified. Consequently, the licensed activity can be performed only by particular licensee that under Art. 2 of the Federal Law of May 4, 2011 "On licensing of certain types of activities" can be a legal entity or individual entrepreneur. For certain activities the range of licensees is specially narrowed by the legislator (e.g., banking, activities of investment funds). In summary the following conclusions can be drawn: Entrepreneurs are specific legal subjects with particular legal standing. According to the majority of Russian scientists, the individual entrepreneur is endowed with entrepreneurial legal capacity and active legal capacity. Entrepreneurial Legal capacity arineur is his civic capacity that requires real, obligatory and exceptional capacity. Participating in market exchange, the entity becomes a subject of the law in order to more fully realize his civil legal entity. According to paragraph 1 of Art. 23 Civil Code a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. A citizen, engaged in business, but not registered by the state as a sole trader does not acquire the status of an entrepreneur ( 13 Resolution of the Plenum of the Supreme Court and the Supreme Arbitration Court of the Russian Federation of July 1, 1996 N 6/8 "On some issues related to the use of the Civil Code "). The state registration itself is carried out only if a citizen possess the necessary legal capacity and active legal capacity. In Section 1, Art. 2 SC State Registration is named as one of the signs of business activity. However, this is not only a sign that appears after the registration, but the duty of entities wishing to perform or already carrying out business activities. Otherwise it would be impossible to apply Art. 171 of the Criminal Code (illegal business), which establishes criminal liability for entrepreneurial activity without state registration. Reverse side of responsibly to have state registration is a passive obligation not to carry out business activities without such registration. This duty appears directly from the law at the same time with the right to entrepreneurial activity (element of capacity) and forms part of general regulatory relations. The civil law distinguishes between general (universal) and special (limited) legal capacity. According to paragraph 1 of Art. 49 and paragraph 2 of Art. 51 GC universal Legal capacity of commercial organizations (except unitary enterprises and other statutory organizations) appears at the moment of their registration. This Legal capacity does not include the possibility to carry out the activities prohibited by the law. In accordance with paragraph 1 of Art. 49 GC special Legal capacity can be formed as a result of being

209 209 Variae ses from the moment of birth. Legal capacity of an entrepreneur in private law relations arises from the age of 14. The basis of the business legal personality is entrepreneurial Legal capacity. Individual entrepreneur is endowed with a universal legal personality. An indication of the quality of the legal personality of an individual entrepreneur should be stated in the Civil Code. In our view, it is necessary to develop and adopt the Federal Law "On entrepreneurship in the Russian Federation", by analogy with the RF Law of 1991 "On enterprises and entrepreneurship" which would be a special federal law with respect to the norms of the Civil Code defining the civil status of the individual entrepreneur. References: 1. Grazhdanskij kodeks Rossijskoj Federacii (chast' pervaja) ot FZ. (v red. Federal'nogo zakona ot =FZ) // Sobranie zakonodatel'stva Rossijskoj Fnderacii,1994, 32, st. 3301; 1999, 28, st.3471; 2009, 1, st Proekt Federal'nogo zakona «O vnesenii izmenenij v chasti pervuju, vtoruju, tret'ju i chetvertuju Grazhdanskogo kodeksa Rossijskoj Federacii, a takzhe v otdel'nye zakonodatel'nye akty Rossijskoj Federacii»// Rossijskaja gazeta [sajt]. - URL: (data obrashhenija: ) 3. Alekseev S.S. Pravo sobstvennosti: problemy teorii. -Ekatirinburg, s. 4. Andreev V.K. O problemah sovershenstvovanija GK RF // Gosudarstvo i pravo S Andreev V.K. Sootvetstvuet li Koncepcija razvitija grazhdanskogo zakonodatel'stva potrebnostjam rossijskogo obshhestva i gosudarstva // Hozjajstvo i pravo S Belyh S.V. Osnovnye napravlenija sovershenstvovanija chasti pervoj Grazhdanskogo kodeksa RF// Predprinimatel'skoe pravo S Belyh S.V. O konceptual'nyh podhodah v pravovom regulirovanii predprinimatel'skoj dejatel'nosti// Predprinimatel'skoe pravo S Vitrjanskij V.V. Osnovnye izmenenija i dopolnenija, predlagaemye k vneseniju v chast' pervuju Grazhdanskogo kodeksa RF // Hozjajstvo i pravo S Gruzdev V.V. Spornye voprosy sootnoshenija pravosposobnosti i sub'ektivnogo prava// Gosudarstvo i pravo S Ioffe O.S. Sovetskoe grazhdanskoe pravo// Izbr. trudy. V 4-h t.- T.2. - Spb.,2004. S Krasavchikov O.A. Kategorii grazhdanskogo prava// Izbr.trudy. V 2 ht. - T.2. - M.,2005. S Stuchka P.I. Kurs sovetskogo grazhdanskogo prava. - T.1. - M., S Tolstoj Ju.K. K teorii pravootnoshenija. L.,1959. S Tot'ev K.Ju. Legitimacija sub'ektov predprinimatel'skoj dejatel'nosti. //Zakonnost' S Cherepanova I.V. - PhD( Law), Associate Professor Omsk Institute (branch), Russian University of Economics named after Plekhanov G.V., Omsk. UMOWA LEASINGU I JEJ OPODATKOWANIE W ŚWIETLE USTAWY O PODATKU DOCHODOWYM OD OSÓB PRAWNYCH Summary: The author of the article presents and discusses construction of leasing contract both in civil and Jan Antoni Bromski financial law and its corporate tax accounting rules as an auxiliary material for advanced law students and entrepreneurs.

210 Variae 210 Keywords: Corporate Income Tax, CIT, leasing Streszczenie: Autor w swym tekście przedstawia i omawia cywilnoprawną i prawnopodatkową konstrukcję umowy leasingu oraz podstawowe zasady rozliczania leasingu w świetle ustawy o podatku dochodowym od osób prawnych w formie materiału pomocniczego dla studentów ostatnich lat studiów prawniczych oraz przedsiębiorców. Słowa kluczowe: podatek dochodowy od osób prawnych, CIT, leasing, umowa leasingu. Pojęcie «leasing» przed zmianami w Kodeksie cywilnym określało zupełnie inną umowę niż właściwa, nazwana umowa leasingu», wprowadzona do Kodeksu cywilnego w 2000 roku. Do tego momentu treść umowy leasingu kształtowana była przez praktykę i zwyczaj, największy zaś wpływ na jej kształt wywarły ustawy prawnopodatkowe. Z okresu przed nowelizacją z 2000 roku pochodzi spotykana do dziś nazwa umowy leasingu umowa zbliżona do umów najmu i dzierżawy. Określenie to, pomimo że błędne w myśl obowiązującego brzmienia Kodeksu cywilnego dobrze oddawało istotę umowy leasingu, jako łączącej w sobie element dzierżawy, uzupełnionej zapisami dotyczącymi sprzedaży lub innego rozporządzenia przedmiotem umowy po zakończeniu okresu jego użytkowania. Umowy leasingu są nieodłączną częścią życia gospodarczego, funkcjonują i tworzone są przez same strony zgodnie z zasadą swobody umów, sama konstrukcja zaś funkcjonująca przed 2000 rokiem została przyjęta na gruncie prawa podatkowego - w artykule 17a punkt 1 ustawy o podatku Czynsz zaś nie może być niższy niż cena nabycia rzeczy. dochodowym od osób prawnych. Regulacje dotyczące umowy leasingu istniejące przed 2000 rokiem pomijały dostawcę przedmiotu leasingu oraz kwestię zbycia przedmiotu leasingu po zakończeniu okresu obowiązywania umowy. Najpełniejszą definicję leasingu w kształcie sprzed nowelizacji określił Sąd Najwyższy, między innymi w swej uchwale z dnia 18 kwietnia 1996 roku 1, w której stwierdził, iż podstawowym obowiązkiem leasingodawcy jest zakup rzeczy w celu oddania jej leasingobiorcy do używania i ewentualnie pobierania pożytków oraz wydanie jej w stanie przydatnym do umówionego użytku, polegającego na przekazaniu leasingobiorcy faktycznego władztwa nad nią na czas zbliżony do okresu jej gospodarczej używalności. W zakresie obowiązków leasingobiorcy Sąd Najwyższy stwierdził, iż jest to zapłata rat leasingu, których suma odpowiada wartości rzeczy określonej ceną jej zakupu przez leasingodawcę, a w pozostałej części stanowi zapłatę prowizji i premii za zwiększone ryzyko udzielenia leasingobiorcy kredytu rzeczowego, oraz zwrotu wydatków poniesionych przez leasingodawcę w związku z zawarciem umowy leasingu i wykonaniem przez niego wynikającego z niej zobowiązania. Charakterystyczną cechą ujętego w ten sposób leasingu jest odzyskanie przez leasingodawcę kosztów nabycia rzeczy w trakcie jednej umowy. Zezwala to leasingodawcy na rozporządzenie na rzecz leasingobiorcy przedmiotem leasingu po zakończeniu umowy w sposób dla leasingobiorcy korzystny, co zwyczajowo polega na sprzedaży przedmiotu umowy za cenę symboliczną, przedłużeniu leasingu za czynsz z reguły znacznie niższy od raty leasingowej lub przekazaniu leasingobiorcy części ceny uzyskanej ze sprzedaży przedmiotu leasingu osobie trzeciej. W obowiązującej dziś regulacji prawnopodatkowej 1 Sygn. akt III CZP 30/96

211 211 Variae ustawodawca ujął wszystkie te sposoby zakończenia leasingu. Ujęta w artykule Kodeksu cywilnego dyspozycja reguluje podstawowe obowiązki leasingobiorcy i leasingodawcy. Leasingobiorca i leasingodawca uzgadniają więc samo zawarcie umowy leasingu, czas jego trwania, raty leasingowe, rodzaj leasingu, leasingobiorca wskazuje leasingodawcy rzecz, którą chce wziąć w leasing i dostawcę tej rzeczy, leasingodawca i leasingobiorca uzgadniają sposób, cenę, warunki nabycia rzeczy, leasingodawca zaś nabywa rzecz zgodnie z porozumieniem z leasingobiorcą, leasingobiorca odbiera rzecz od dostawcy, leasingobiorca korzysta z rzeczy w sposób uzgodniony w umowie i opłaca czynsz leasingowy. Czynsz zaś nie może być niższy niż cena nabycia rzeczy. Kodeks cywilny nie zawiera jednak odniesienia do najważniejszego elementu leasingu - odsprzedaży przedmiotu leasingu po zakończeniu umowy, ani też do innych mających zwyczajowo zastosowanie rozporządzeń przedmiotem leasingu po zakończeniu umowy. Aby umowa o korzystanie z danej rzeczy była nazwaną umową leasingu, musi zostać spełnionych kilka dodatkowych przesłanek dotyczących osoby leasingodawcy oraz wysokości rat leasingowych. Leasingodawcą może więc być wyłącznie przedsiębiorca, co expressis verbis stwierdza Kodeks cywilny w artykule umowa musi być zawarta przez leasingodawcę w zakresie działalności jego przedsiębiorstwa. Zawarcie umowy jako leasingodawca przez podmiot nieprowadzący działalności gospodarczej nie spowoduje co prawda nieważności umowy, jednak nie będzie to już umowa leasingu. Z zasady swobody umów wynika, iż to uchybienie formalne podmiotu działającego jako leasingodawca nie ma wpływu na ważność oraz zakres praw i obowiązków leasingobiorcy i leasingodawcy. Cechą charakterystyczną cywilnoprawnej konstrukcji umowy leasingu jest nadzwyczaj obszerne w swym zakresie zwolnienie leasingodawcy od odpowiedzialności za wady przedmiotu leasingu - odpowiada on jedynie za mało istotne wady przedmiotu, które sam spowodował. Ustawy prawnopodatkowe co do zasady mają jedynie regulować skutki podatkowe operacji gospodarczych. W przypadku umów leasingu jednakże regulacje podatków dochodowych uznają za leasing umowy, które nie mieszczą się w definicji leasingu cywilnoprawnego. Umowy te, które nie stanowią leasingu w myśl Kodeksu cywilnego należałoby nazywać więc leasingiem podatkowym. Leasing podatkowy wyrażony w ustawach prawnopodatkowych ma stosunkowo prostszą konstrukcję niż ta zawarta w Kodeksie Cywilnym - jest to umowa pomiędzy dwoma osobami, w której nie została wprowadzona osoba trzecia dostawca rzeczy. Leasing podatkowy nie przewiduje także konstrukcji przejścia uprawnień właściciela przedmiotu umowy na leasingobiorcę w zakresie odpowiedzialności za wady tegoż przedmiotu. Przepisy obu ustaw o podatkach dochodowych ustawy z dnia 26 lipca 1991 roku o podatku dochodowym od osób fizycznych 2 oraz ustawy z dnia l5 lutego 1992 roku o podatku dochodowym od osób prawnych 3 - w ich zakresie dotyczącym leasingu są co do zasady identyczne. Zgodnie z przepisem artykuły 17a punkt 1 ustawy o podatku dochodowym od osób prawnych umowa leasingu to umowa nazwana w Kodeksie cywilnym oraz każda inna umowa, na mocy której jedna ze stron oddaje do odpłatnego używania albo oddaje do odpłatnego używania i pobierania pożytków, na warunkach określonych w ustawie, drugiej stronie podlegające amortyzacji środki trwałe lub wartości niematerialne i prawne, a także grunty. Następujące przepisy ustawy o podatku dochodowym od osób prawnych - artykuły 17c, 17d, 17e i następne - uzupełniają tę definicję o przykładowe rozporządzenia przedmiotem leasingu po zakończeniu trwania umowy. Wśród tych rozporządzeń znajdujemy sprzedaż przedmiotu leasingu, kontynuacja leasingu - 2 Dz.U Dz.U

212 Variae 212 w tym także za cenę znacznie niższą niż cena rynkowa oraz wypłacenie leasingobiorcy przez leasingodawcę części ceny za sprzedany osobie trzeciej przedmiot leasingu. Jak zatem widać ustawodawca przyjął w tym zakresie brzmienie powołanej uchwały Sądu Najwyższego. Konstrukcja umowy leasingu w ujęciu prawnopodatkowym pomija milczeniem zagadnienia używania i pobierania pożytków. Wnosi się zatem, iż oznacza to podatkową neutralność pobranych przez leasingobiorcę pożytków przedmiotu leasingu - do momentu ich sprzedaży lub innego rozporządzenia pożytki nie wywierają skutków prawnopodatkowych. Po rozporządzeniu pożytkami ewentualny przychód opodatkowany będzie jak przychód ze zbycia rzeczy, na zasadach ogólnych. Podstawowymi różnicami pomiędzy leasingiem podatkowym i leasingiem określonym w Kodeksie cywilnym będą więc fakty, iż leasing podatkowy pomija dostawcę przedmiotu leasingu, obejmuje leasing praw, leasing podatkowy zawiera rozstrzygnięcia o losach przedmiotu leasingu po zakończeniu trwania umowy. W konstrukcji leasingu podatkowego leasingodawca nie jest zwolniony od odpowiedzialności za wady przedmiotu leasingu, chociaż odpowiedzialność taka może zostać wyłączona postanowieniem stron. Autorzy publikacji głoszą, iż zakresy definicji leasingu w prawie cywilnym i podatkowym nie pokrywają się, lecz przecinają. Głosy te wynikają z faktu, że leasing cywilnoprawny może być opodatkowany jako najem lub dzierżawa - wynikato z artykułu 17 1 ustawy o podatku pochodowym od osób prawnych. Umowa niebędąca umowa leasingu w konstrukcji Kodeksu cywilnego przykładowo wspomniana umowa dzierżawy - może wywierać skutki prawne takie jak umowa leasingu na gruncie prawnopodatkowym w rozumieniu ustawy o podatku dochodowym od osób prawnych. Zasada swobody umów umożliwia stronom dowolnie modyfikować regulacje kodeksowe dotyczące leasingu. Mogą one tworzyć nowe rodzaje umów, modyfikować umowy już skodyfikowane, przykładowo w zakresie sposobu i terminu rozwiązania umowy czy kar umownych. W swoich postanowieniach strony umowy leasingu ograniczone są wyłącznie artykułem Kodeksu cywilnego, który mówi, że umowa rozumiana jako treść lub cel stosunku prawnego nie może sprzeciwić się naturze stosunku, ustawie ani zasadom współżycia społecznego. Umowa zaś respektuje zasady współżycia społecznego, jeżeli nie dyskryminuje żadnej ze stron oraz jeżeli stoi w zgodzie z ludzką uczciwością. Wymóg stania w zgodzie z ustawą dotyczy faktu, iż umowa nie może łamać przepisów powszechnie obowiązujących ze wszystkich gałęzi prawa nie tylko prawa cywilnego. Powinna także uwzględniać zasady ogólne prawa, a także jej wykładnia musi być dokonywana w oparciu o regulacje kodeksowe. Zwyczajowa umowa leasingu składa się z części określającej przedmiot leasingu, jego wartość oraz stronę leasingobiorcy, części stanowiącej harmonogram spłat oraz z wzorca umownego zwane najczęściej przez leasingodawcę postanowieniami ogólnymi. W myśl artykułu Kodeksu cywilnego umowa w konstrukcji kodeksowej powinna być zawarta na piśmie pod rygorem nieważności, podobne obostrzenie dotyczy również zmian umowy - zmiany tej umowy bez zachowania formy pisemnej będą prawnie nieważne, więc w mocy utrzymana zostanie umowa w poprzednim brzmieniu. W przypadku, gdy umowa zostanie uznana za nieważną z powodu niezachowania wymogów co do formy pisemnej strony obowiązane są do zwrotu tego, co sobie nawzajem świadczyły - wywołuje to także skutki prawnopodatkowe. Czynsz leasingowy stanowi w rzeczywistości zapłatę za korzystanie z rzeczy, zatem jeżeli rzecz została wydana i używana przez leasingobiorcę, leasingodawca ma możliwość zaliczenia zapłaconego czynszu do kategorii kosztów uzyskania przychodów. Przedmiotem umowy leasingu może być także nieruchomość, w przypadku czego może ona zawierać zobowiązanie do przeniesienia własności po zakończeniu leasingu.

213 213 Variae W takim przypadku przynajmniej część umowy, obejmująca to zobowiązanie leasingodawcy powinna być zawarta w formie aktu notarialnego. Ustawodawca nie zaliczył tego warunku do kategorii warunków, których niezachowanie prowadzi do nieważności czynności prawnej, lecz sporządzenie aktu notarialnego lepiej zabezpiecza interesy leasingobiorcy. Umowa leasingu w definicji kodeksowej nie może obejmować także przedsiębiorstwa jako przedmiotu leasingu, doktryna wywodzi ten fakt z zapisów kodeksowych ograniczających leasing jedynie do leasingu rzeczy. Nie stoi to jednak na przeszkodzie stworzeniu przez strony nienazwanej umowy lub umowy dzierżawy z możliwością zakupu przedmiotu leasingu po zakończeniu jej okresu obowiązywania. Umowa taka powinna być zawarta w formie pisemnej z podpisami notarialnie poświadczonymi. Podział na leasing finansowy i operacyjny istnieje wyłącznie w prawie podatkowym, doktryna nie widzi konieczności stosowania go w odniesieniu do prawa cywilnego. Umowa leasingu zdefiniowana w Kodeksie cywilnym może być - na gruncie prawa podatkowego - umową leasingu operacyjnego albo leasingu finansowego. Różnicą podstawową pomiędzy tymi dwoma rodzajami umów leasingu to zagadnienie zaliczania do kosztów uzyskania przychodów oraz do kategorii przychodów, wydatków ponoszonych przez leasingobiorcę oraz wydatków leasingodawcy na nabycie przedmiotu leasingu, jednakże różnica ta istnieje wyłącznie na gruncie prawa podatkowego - leasing w prawie cywilnym jest jednorodny i może być sklasyfikowany na potrzeby prawa podatkowego jako operacyjny lub finansowy. W leasingu operacyjnym koszt uzyskania przychodu stanowią w całości świadczenia leasingobiorcy, będące także przychodem leasingodawcy. Warto także nadmienić, iż leasing operacyjny rozliczany jest jako usługa na gruncie ustawy o podatku dochodowym od osób prawnych. W przypadku leasingu finansowego kosztem uzyskania przychodów leasingobiorcy jest jedynie część jego świadczeń oraz odpisy amortyzacyjne od wartości początkowej przedmiotu leasingu. Przychodem leasingodawcy jest jedynie część świadczeń leasingobiorcy, koszty uzyskania przychodów praktycznie zaś nie są wykazywane. Klarowny, wypracowany przez doktrynę podział na leasing finansowy i operacyjny zaburza umowa leasingu gruntów, która to co prawda jest zbliżona do leasingu finansowego, jednak większość autorów stoi na stanowisku, iż należałoby uznać ją za trzecią, specyficzną kategorię umów leasingu. W przypadku leasingu finansowego to leasingobiorca amortyzuje przedmiot leasingu. W myśl obecnie obowiązujących przepisów zaliczenie przedmiotu leasingu do majątku jednej ze stron nie rozstrzyga jeszcze o sposobie opodatkowania. Zaliczenie przedmiotu leasingu do majątku jednej ze stron umowy dokonuje się w oparciu o wolę stron, wprost zapisujących to w umowie. O podziale na leasing finansowy lub operacyjny może zatem decydować długość okresu trwania umowy w odniesieniu do okresu amortyzacji przedmiotu leasingu, stosunek wysokości opłat leasingowych do wartości początkowej przedmiotu leasingu czy też do ceny jego nabycia, lub postanowienie umowne o prawie dokonywania odpisów przez amortyzacyjnych leasingobiorcę. Kryterium stosunku wartości przedmiotu umowy do wysokości opłat leasingowych pozwala na zidentyfikowanie umowy jako umowy leasingu na gruncie prawa podatkowego, gdyż ustawy od obu rodzajów leasingu wymagają aby owa suma opłat przewyższała początkową wartość przedmiotu leasingu. W przypadku leasingu finansowego to leasingobiorca amortyzuje przedmiot leasingu. Strony w umowie zapisują, która z nich ma

214 Variae 214 dokonywać odpisów amortyzacyjnych przedmiotu zgodnie z artykułem 17f ustęp 1 punkt 3 ustawy o podatku dochodowym od osób prawnych. Postanowienie takie jednak dotyczy wyłącznie sfery prawnopodatkowej i nie ma powiązania z własnością przedmiotu leasingu. Dla stron umowy leasingu operacyjnego nie ma znaczenia, czy stronie umowy przysługuje prawo własności przedmiotu leasingu, przepisy nie stoją na przeszkodzie, aby właścicielem przedmiotu leasingu była osoba trzecia niebędąca leasingodawcą. W przypadku leasingu finansowego ustawa o podatku dochodowym od osób prawnych uprawnia do oddania w leasing osobę, która nie jest właścicielem danego przedmiotu leasingu. Jeżeli zaś chodzi o środki trwałe, wtedy w myśl artykułu 16a ustęp 2 punkt 3 umowa leasingu finansowego dająca prawo do amortyzacji przedmiotu leasingu powinna zostać zawarta z właścicielem lub współwłaścicielami tych składników majątku. Odmiennie kształtuje się sytuacja w leasingu praw majątkowych - tam artykuł 16b ustęp 2 punkt 4 dopuszcza amortyzację wziętego w leasing prawa majątkowego, nie tylko na podstawie umowy z właścicielem bądź współwłaścicielami, lecz także z uprawnionym do korzystania z tych wartości. Umowa leasingu operacyjnego to umowa, w której leasingodawca zobowiązuje się oddać do odpłatnego korzystania lub korzystania i pobierania pożytków przedmiot leasingu - środki trwałe lub wartości niematerialne i prawne - a leasingobiorca zobowiązuje się zapłacić umówiony czynsz. Pozwala ona stronom na ujmowanie w rachunku podatkowym bieżących wydatków. Jeżeli chcą one mieć możliwość zaliczania do kosztów uzyskania przychodów swoich wydatków, umowa musi spełniać warunki wskazane w artykule l7a punkt 1 oraz wymogi określone w artykule 17b ustęp 1 ustawy o podatku dochodowym od osób prawnych. Umowa leasingu operacyjnego powinna zatem stanowić, iż przedmiotem leasingu są podlegające amortyzacji środki trwałe lub wartości niematerialne i prawne, zawarta jest na czas oznaczony, stanowiący co najmniej 40% normatywnego okresu amortyzacji rzeczy lub praw albo na co najmniej 10 lat, jeżeli jej przedmiotem są nieruchomości podlegające amortyzacji, suma opłat netto przewyższa zaś wartość początkową przedmiotu leasingu. Długość minimalna okresu umowy została określona w odniesieniu do normatywnego okresu amortyzacji przedmiotu leasingu, bez uwzględnienia możliwości skrócenia bądź wydłużenia okresu amortyzacji. Ustawa o podatku dochodowym od osób prawnych stanowi, iż opłaty ustalone w umowie leasingu operacyjnego stanowią koszt uzyskania przychodów leasingobiorcy. Ustawa mówi o opłatach, obejmuje więc wszelkie płatności z tytułu umowy leasingu - nie tylko raty leasingowe. Pojęcie opłat ustalonych w umowie leasingu obejmuje zatem również opłaty poboczne, manipulacyjne czy składki ubezpieczeniowe. Koniecznym warunkiem zaliczenia opłat do kategorii kosztów uzyskania przychodów jest to, aby opłaty te były ponoszone w podstawowym okresie umowy oraz aby ponoszone były z tytułu używania środków trwałych oraz wartości niematerialnych i prawnych. Spełnienie wymienionych warunków powoduje, iż opłaty leasingowe stanowią przychód leasingodawcy oraz koszt uzyskania przychodów leasingobiorcy. Cześć doktryny stwierdza, że nie istnieją przeszkody, aby do kosztów uzyskania przychodów leasingobiorcy zaliczyć także skumulowane opłaty należne leasingodawcy po zakończeniu umowy leasingu na skutek wypowiedzenia czy utraty przedmiotu leasingu. Takie stwierdzenie stoi w sprzeczności dosłownemu brzmieniu przepisu o zaliczaniu do kosztów uzyskania przychodów jedynie opłat poniesionych w podstawowym okresie umowy i w związku z tym budzi kontrowersje. Umowa leasingu finansowego spełniać musi wymogi przewidziane ogólnie dla umów leasingu w artykule 17a punkt 1 ustawy o podatku dochodowym od osób prawnych, ponadto artykuł 17f tej ustawy

215 215 Variae precyzuje specyficzne wymogi dla tej konkretnej umowy. Umowa leasingu musi więc być zawarta na określony czas, jej przedmiotem muszą być środki trwałe lub wartości niematerialne i prawne, suma opłat w niej zawartych jest co najmniej równa wartości początkowej rzeczy lub praw oddanych w leasing. Musi także zawierać postanowienie, iż odpisów amortyzacyjnych dokonuje leasingobiorca. Umowa leasingu finansowego może być zawarta na dowolnie krótki okres. Do sumy opłat leasingowych ustawa, zgodnie z artykułem 17j ustęp 1, zalicza cenę, za którą leasingobiorca może nabyć przedmiot leasingu od leasingodawcy po zakończeniu umowy jest w tym zakresie zbieżna z leasingiem operacyjnym. Cena ta jednak musi być wskazana w umowie leasingu. Doradca podatkowy Zbigniew Huszcz w swych dziełach 4 pisze, iż leasing finansowy stanowi cywilistyczną umowę o korzystanie z rzeczy, na gruncie podatkowym zaś plasuje się bardzo blisko sprzedaży. Rezultatem sprzedaży jest przejście na nabywcę triady uprawnień właścicielskich - prawa do używania rzeczy, prawa do pobierania pożytków oraz skutecznego zbycia rzeczy. Na gruncie prawa podatkowego dokonanie sprzedaży powoduje analogicznie przejście praw i obowiązków podatkowych związanych z rzeczą na nabywcę. W zakresie ustaw prawnopodatkowych, w szczególności w podatkach dochodowych, uprawnieniem właściciela rzeczy jest uznanie jej za środek trwały, znajdujący się w ewidencji środków trwałych oraz prawo do dokonywania odpisów amortyzacyjnych od wartości początkowej rzeczy środka trwałego. Na gruncie ustaw o podatkach dochodowych niewiele odróżnia leasing finansowy od sprzedaży, w ujęciu kodeksowym zaś leasing finansowy nadal stanowi wyłącznie umowę o korzystanie z rzeczy. Poza przejściem prawa do amortyzacji na korzystającego z rzeczy, drugim ważnym skutkiem umowy leasingu finansowego jest wyłączenie opłat i wydatków leasingowych 4 Zbigniew Huszcz, Iwona Tkaczyk-Osińska, Leasing prawo, podatki, rachunkowość, ODDK, Gdańsk 2008 z kategorii kosztów uzyskania przychodów z jednej strony i przychodów z drugiej strony umowy - raty leasingowe w części niebędącej kosztem uzyskania przychodów leasingobiorcy odpowiednio nie stanowią przychodu leasingodawcy. W przypadku umowy sprzedaży sprzedawca ma jednak prawo do uznania za koszt uzyskania przychodów wydatków na nabycie rzeczy zgodnie z artykułem 16 ustęp 1 punkt 1 ustawy o podatku dochodowym od osób prawnych. W uproszczeniu prowadzi to do opodatkowania jedynie marży sprzedawcy. W leasingu finansowym zaś leasingodawca nie ma prawa do zakwalifikowania wydatków na nabycie przedmiotu leasingu do kosztów uzyskania przychodów do momentu zakończenia umowy leasingu finansowego. Ma on jednakże prawo do wyłączenia z przychodów części rat leasingowych, stanowiących spłatę ceny rzeczy. Skutek podatkowy jest zatem zbliżony do sprzedaży - opodatkowaniu podlega tylko swoista marża leasingodawcy - nazywana w rachunkowości częścią odsetkową rat leasingowych. Wspomnieć należy, że kodeksowa regulacja umowy leasingu w początkach swego istnienia nazywana była właśnie leasingiem finansowym. Z poglądem tym jednak nie sposób się zgodzić, gdyż, jak pisze Zbigniew Huszcz pojęcie leasingu finansowego dotyczy jedynie sfery prawa podatkowego, a umowa kodeksowa może być opodatkowana zarówno jako leasing finansowy, operacyjny czy nawet umowa dzierżawy. Podsumowując stwierdzić można, iż prawo podatkowe widzi leasing finansowy jako czynność pokrewną sprzedaży. Z uwagi na wyłączenie nieruchomości gruntowych z zakresu amortyzacji, regulacje ustawy o podatku dochodowym od osób prawnych przewidują szczególne zasady leasingu tego specyficznego środka trwałego. Leasing gruntów jest szczególnym typem leasingu finansowego, sprowadza się do faktu, iż wartość gruntów jest zrównana sumie poniesionych na jego nabycie wydatków. W umowie leasingu gruntów strony muszą określić czas trwania umowy leasingu,

216 Variae 216 a suma ustalonych w niej opłat odpowiadać co najmniej wartości gruntów równej wydatkom na ich nabycie. Do kategorii przychodów finansującego i odpowiednio do kategorii kosztów uzyskania przychodów korzystającego nie zalicza się opłaty otrzymywanej przez finansującego w części stanowiącej spłatę wartości gruntu. Przychodem finansującego będzie odsetkowa część opłaty leasingowe, ta sama część będzie dla korzystającego kosztem uzyskania przychodu. Po upływie terminu umowy leasingu gruntu może zaistnieć sytuacja, w której finansujący przeniesie na podstawie umowy sprzedaży własność gruntu na korzystającego. Przychodem finansującego będzie wysokość ceny określonej w umowie, będzie tak nawet wtedy, gdy cena ta będzie znacznie odbiegać od wartości rynkowej przedmiotu leasingu. Kosztem uzyskania przychodu dla finansującego będą wydatki poniesione na nabycie przedmiotu leasingu pomniejszone o raty leasingowe. Możliwa jest także sytuacja, w której finansujący sprzeda grunt osobie trzeciej, przekazując korzystającemu kwotę określoną w umowie. Dla finansującego przychodem ze sprzedaży będzie wówczas kwota uzyskana od osoby trzeciej, jednak gdy cena ta będzie odbiegać od wartości rynkowej, wtedy przychód finansującego będzie ustalony na poziomie rynkowym. Finansujący do kategorii kosztów uzyskania przychodu będzie mógł zaliczyć wydatki poniesione na nabycie gruntu pomniejszone o kwotę spłaty wartości gruntu dokonaną przez korzystającego. Będzie mógł także zaliczyć do nich kwotę wypłaconą korzystającemu. Jako sposób zakończenia umowy leasingu gruntu możliwa jest również sytuacja, w której finansujący przekazuje korzystającemu grunt do dalszego używania. W takim przypadku opłaty stanowić będą w całości przychód finansującego i koszt uzyskania przychodów korzystającego. W większości sytuacji podstawą opodatkowania podatkiem dochodowym od osób prawnych jest dochód, pomniejszony o odliczenia. Prawnopodatkowemu podziałowi umów leasingu na leasing finansowy i leasing operacyjny wymykają się umowy, w których świadczenia stron nie spełniają wymogów określonych w artykule 17b i artykule 17f ustawy o podatku dochodowym od osób prawnych, przy czym nie obejmuje ich także artykuł 171 tej ustawy. Sytuacja taka jest problematyczna na gruncie prawa podatkowego, gdyż jak twierdzą autorzy prawo do uwzględniania kosztów uzyskania przychodów jest wprost przewidziane w przepisach rozdziału 4a wyłącznie dla przypadków enumeratywnie wyliczonych - treść przepisów stwierdza, że do kosztów uzyskania przychodów zalicza się.... W umowach leasingowych zaś zaliczenie opłat do kategorii kosztów uzyskania przychodów możliwe jest na podstawie artykułu 17b leasing operacyjny, artykułu 17f leasing finansowy, oraz artykułu 171 leasing, gdzie suma opłat jest niższa niż wartość przedmiotu leasingu. Umową, która jednocześnie jest umową leasingu zgodnie z dyspozycją artykułu 17a punkt 1, a która nie mieści się w zakresie artykułów wyżej wymienionych jest umowa leasingu operacyjnego, zawarta na czas nieoznaczony, krótszy niż 40% normatywnego okresu amortyzacji. Przepis artykułu 171 nie zawiera wskazówek jak opodatkować taką umowę. W większości sytuacji podstawą opodatkowania podatkiem dochodowym od osób prawnych jest dochód, pomniejszony o odliczenia. Podmioty podlegające nieograniczonemu obowiązkowi podatkowemu, osiągające dochody zarówno na terytorium Polski, jak i poza jej granicami, podlegają opodatkowaniu podatkiem dochodowym od całości uzyskanych dochodów bez względu na miejsce położenia przychodów będących ich źródłem, przy czym szczególne zasady opodatkowania przewidują zawarte pomiędzy naszym krajem a innymi państwami umowy o unikaniu podwójnego opodatkowania.

217 217 Variae Stawka podatkowa podatku dochodowego od osób prawnych w Polsce jest stawką liniową i wynosi 19%. Podatek oblicza się mnożąc podstawę opodatkowania wynikającą z prowadzonych przez podatnika ksiąg podatkowych oraz obliczonej według ogólnych zasad przez tę stawkę podatkową. Ustawa o podatku dochodowym od osób prawnych przewiduje także szczególną stawkę ustaloną na poziomie 50%. Jest to stawka o charakterze sanacyjnym, a wiąże się z sytuacją niezadeklarowania dochodów z tytułu transakcji pomiędzy podmiotami powiązanymi oraz transakcji z podmiotami rezydującymi w krajach stosujących szkodliwą politykę podatkową. W przypadku, gdy organy podatkowe lub organy kontroli skarbowej w wyniku przeprowadzonych działań stwierdzą, że dochód podatnika jest wyższy niż dochód przez niego zadeklarowany a dochód ten powstał w związku z dokonywanymi przez podatnika transakcjami z podmiotami z nim powiązanymi, organy podatkowe będą żądały od podatnika udokumentowania tego stanu. Sytuacja podobnie ma się w przypadku straty błędnie zadeklarowanej przez podmiot. Jeżeli z przedstawionej przez podatnika dokumentacji wykazane wielkości nie wynikają lub dokumentacja nie zostanie okazana, organ podatkowy dokona oszacowania wielkości uzyskanego w wyniku transakcji z podmiotem powiązanym dochodu, a różnicę między dochodem zadeklarowanym przez podatnika a określonym przez organ podatkowy opodatkowuje stawką w wysokości 50%. Zastosowanie stawki w wysokości 50% następuje w wyniku wydanej przez organ podatkowy decyzji i wskazuje się, że stawka ta jest swoistego rodzaju karą za naruszenie obowiązków podatkowych. Zastosowanie jej powoduje wyłączenie zasady wskazującej, iż zobowiązanie podatkowe powstaje z mocy prawa, gdyż w tej sytuacji zobowiązanie to powstaje na mocy konstytutywnej decyzji, którą przewidują przepisy Ordynacji Podatkowej w artykule 21 1 punkt 2. Dla wydania tego rodzaju decyzji przepisy Ordynacji Podatkowej przewidują trzyletni termin. Zobowiązanie podatkowe nie powstanie więc jeżeli decyzja ustalająca jego wysokość zostanie wydana po upływie wskazanego trzyletniego okresu liczonego od końca roku podatkowego w którym powstał obowiązek podatkowy. Ustawodawca przewidział szczególne zasady opodatkowania dotyczące podatników podlegających w Polsce nieograniczonemu obowiązkowi podatkowemu osiągających dochody poza terytorium naszego kraju. Z uwagi na możliwość nachodzenia na siebie jurysdykcji podatkowej dwóch państw, opodatkowanie dochodu zarówno w miejscu jego powstania, jak i w miejscu siedziby podatnika może doprowadzić do wystąpienia podwójnego opodatkowania. Z uwagi na potrzebę wyeliminowania tego niekorzystnego zjawiska regulacje ustawy o podatku dochodowym od osób prawnych wprowadzają szczególne zasady, których stosowanie musi pozostawać w zgodzie z właściwymi dla danego przypadku umowami o unikaniu podwójnego opodatkowania. W umowach międzynarodowych wypracowano kilka metod eliminowania zjawiska podwójnego opodatkowania. Wśród nich metody wyłączenia, metody zaliczenia podatku znane również jako metody kredytu podatkowego występująca w dwóch odmianach: metody zaliczenia pełnego lub metody zaliczenia proporcjonalnego. W przypadku podatników podlegających w Polsce nieograniczonemu obowiązkowi podatkowemu osiągających dochody poza terytorium Polski, ustawa o podatku dochodowym od osób prawnych przyjmuje metodę zaliczenia proporcjonalnego. Metoda ta wskazuje, iż jeżeli podatnik podlegający nieograniczonemu obowiązkowi podatkowemu w naszym kraju osiąga również dochody poza jego terytorium i dochody te podlegają w obcym państwie opodatkowaniu wówczas dochody te łączy się z dochodami osiąganymi na terytorium Rzeczypospolitej Polskiej. Od podatku obliczonego od łącznej sumy

218 Variae 218 dochodów odlicza się wtedy kwotę równą podatkowi zapłaconemu w państwie obcym, przy czym kwota odliczenia nie może przekroczyć tej części podatku obliczonego przed dokonaniem odliczenia, która proporcjonalnie przypada na dochód uzyskany w obcym państwie. Zasada zaliczenia proporcjonalnego nie znajduje zastosowania, gdy dochody podatnika podlegają zwolnieniu z opodatkowania, którego przesłankami jest sytuacja osiągnięcia dochodu za granicą i jednoczesne istnienie umowy o unikaniu podwójnego opodatkowania, której Polska jest stroną - zwalniająca ten dochód z opodatkowania w naszym kraju. Sytuacja taka pojawia się najczęściej w odniesieniu do opodatkowania nieruchomości położonej za granicami kraju oraz opodatkowania zakładu znajdującego się za granicą. Sformułowana w artykule 20 ustawy o podatku dochodowym od osób prawnych metoda zaliczenia proporcjonalnego znajdzie zastosowanie w sytuacji, gdy podatnik uzyskuje dochody na terytorium państwa, z którym Polska nie ma podpisanej umowy o unikaniu podwójnego opodatkowania oraz w sytuacji, gdy państwa są związane umową, ale wynika możliwość opodatkowania dochodu zarówno w Polsce jak i w państwie, w którym dochód ów został osiągnięty. Wśród metod stosowanych w stosunku do podatników prowadzących działalność w postaci spółek, przepisy ustawy o podatku dochodowym od osób prawnych przewidują stosowanie metody pośredniego kredytu podatkowego. Wskazana jest ona w sytuacji, gdy spółka posiadająca osobowość prawną, mająca siedzibę lub zarząd na terytorium Rzeczypospolitej Polskiej uzyskuje dochody z tytułu dywidend oraz inne przychody z tytułu udziału w zyskach osoby prawnej, oraz dochody te uzyskiwane są z tytułu udziału w zyskach spółki - córki podlegającej opodatkowaniu podatkiem dochodowym od całości swoich dochodów, bez względu na miejsce ich osiągania, na terytorium państwa, z którym Polska posiada obowiązującą umowę o unikaniu podwójnego opodatkowania, niebędącego państwem członkowskim Unii Europejskiej lub innym państwem należącym do Europejskiego Obszaru Gospodarczego albo Konfederacją Szwajcarską, oraz spółka - matka posiada w kapitale spółki - córki bezpośrednio nie mniej niż 75% udziałów lub akcji. W takiej sytuacji odliczeniu podlega również kwota podatku od dochodów, z których zysk został wypłacony, zapłaconego przez spółkę córkę w państwie jej siedziby, w części odpowiadającej udziałowi spółki - matki w wypłaconym zysku spółki córki 5. Rozumie się więc, iż polska spółka uzyskująca przychody z tytułu udziału w zyskach spółki zagranicznej posiadającej status rezydenta w państwie z którym polska związana jest umową o unikaniu podwójnego podatkowania, ale niebędącego państwem Unii Europejskiej, Europejskiego Obszaru Gospodarczego ani Konfederacją Szwajcarską, ma możliwość odliczenia obok kwoty pobranego w państwie źródła podatku od dywidendy, również tą część podatku dochodowego, która odpowiada udziałowi polskiej spółki w wypłaconym zysku. Metoda tą zastosować również można do przypadku, w którym polska spółka posiada udziały lub akcje spółki córki we wskazanej wysokości nieprzerwanie przez okres dwóch lat. W sytuacji zaś, gdy nie został zachowany wskazany w ustawie dwuletni okres nieprzerwanego posiadania - we wskazanej wysokości akcji lub udziałów spółki - córki, a spółka dokonała odliczenia lub skorzystała ze zwolnienia, jest ona wtedy obowiązana do złożenia korekty zeznania za lata podatkowe, w których dokonała odliczenia lub korzystała ze zwolnienia. Regulacje ustawy o podatku dochodowym od osób prawnych wskazują także na możliwość zwolnienia od podatku dochodowego dochodów uzyskiwanych przez podatników podlegających w Polsce nieograniczonemu obowiązkowi podatkowemu z tytułu dywidend i innych dochodów z tytułu udziału w zysku osób 5 Kinga Michałowska, Podatek dochodowy od osób prawnych, Difin, Warszawa 2011

219 219 Variae prawnych mających siedzibę lub zarząd poza terytorium Polski - jest to metoda zwolnienia. Aby móc zastosować taką metodę unikania podwójnego opodatkowania koniecznym jest, aby wypłacającym dywidendę lub inne przychody z tytułu udziału w zyskach osób prawnych była spółka podlegająca w innym niż Rzeczpospolita Polska państwie członkowskim Unii Europejskiej lub w innym państwie należącym do Europejskiego Obszaru Gospodarczego opodatkowaniu podatkiem dochodowym od całości swoich dochodów, bez względu na miejsce ich osiągania, w sytuacji gdy uzyskującym dochody z dywidend oraz inne przychody z tytułu udziału w zyskach osób prawnych, jest spółka - matka będąca podatnikiem podatku dochodowego, mająca siedzibę lub zarząd na terytorium Rzeczypospolitej Polskiej. Ponadto, spółka - matka posiadać musi bezpośrednio nie mniej niż 10% udziałów lub akcji w kapitale spółki córki. Metodę zwolnienia zastosować można również do spółdzielni europejskiej - jest to podmiot zawiązany na podstawie rozporządzenia Rady z dnia 22 lipca 2003 r. w sprawie statutu Spółdzielni Europejskiej 6. Zasadą wynikającą z artykułu 19 ustęp 1 ustawy o podatku dochodowym od osób prawnych jest obłożenie podstawy opodatkowania podatkiem w wysokości 19%. Artykuł ten wskazuje jednak na zastrzeżenie wynikające z artykułu 21 tej ustawy, a więc na katalog rodzajów przychodu, które zostały obłożone inną stawką opodatkowania. Wśród grupy wymienionej w punkcie 1 ustępu 1 artykułu 21 znajdują się przychody z odsetek, praw autorskich lub praw pokrewnych, z praw do projektów wynalazczych, znaków towarowych i wzorów zdobniczych, w tym ze sprzedaży tych praw, z należności za udostępnienie tajemnicy receptury lub procesu produkcyjnego, za użytkowanie lub /2003/WE Większość podatników zobowiązana jest do wpłacania zaliczki co miesiąc, niektórym zaś przepisy ustawy zezwalają na wpłaty zaliczek co kwartał. prawo do użytkowania urządzenia przemysłowego, w tym także środka transportu, urządzenia handlowego lub naukowego, za informacje związane ze zdobytym doświadczeniem w dziedzinie przemysłowej, handlowej lub naukowej. W punkcie 2 tegoż artykułu wymienione zostały przychody z opłat za świadczenie usługi w zakresie działalności widowiskowej, rozrywkowej lub sportowej, wykonywanej przez osoby prawne mające siedzibę za granicą, organizowanej za pośrednictwem osób fizycznych lub osób prawnych prowadzących działalność w zakresie imprez artystycznych, rozrywkowych lub sportowych na terytorium Rzeczypospolitej Polskiej. Do trzeciej grupy, wymienionej w punkcie 2a powołanego artykułu, zaliczono przychody z tytułu świadczeń doradczych, księgowych, badania rynku, usług prawnych, usług reklamowych, zarządzania i kontroli, przetwarzania danych, usług rekrutacji pracowników i pozyskiwania personelu, gwarancji i poręczeń oraz świadczeń o podobnym charakterze. Do wymienionych wyżej grup rodzajów przychodów stosuje się stawkę podatkową w wysokości 20% wysokości przychodów. W dalszej części artykułu 21 ustawodawca zamieścił katalog rodzajów przychodów, które podlegają 10% stawce opodatkowania. Są to przychody z tytułu należnych opłat za wywóz ładunków i pasażerów przyjętych do przewozu w portach polskich przez zagraniczne przedsiębiorstwa morskiej żeglugi handlowej, z wyjątkiem ładunków i pasażerów tranzytowych oraz przychody uzyskane na terytorium Rzeczypospolitej Polskiej przez zagraniczne przedsiębiorstwa żeglugi powietrznej. Cechą charakterystyczną grupy podatków dochodowych jest fakt, iż ich rozliczenie następuje na podstawie wpłacanych przez podatnika w roku podatkowym zaliczek. Doktryna przyjmuje, iż zaliczka to płatność dokonana na poczet przyszłego zobowiązania podatkowego, którego ustalenie w

220 Variae 220 pełnej wysokości możliwe jest po upływie pewnego publicznego wtedy podatnicy ci mogą uzyskać okresu. Podatnik podatku dochodowego od osób zwolnienie z obowiązku rozliczania zaliczek prawnych w trakcie trwania całego roku podatkowego na podatek. Musza oni złożyć oświadczenie, ma obowiązek wpłaty zaliczek na podatek dochodowy. w którym stwierdzają, że ich dochody zostaną Większość podatników zobowiązana jest do w całości przeznaczone i wydatkowane na cele wpłacania zaliczki co miesiąc, niektórym zaś przepisy ustawy zezwalają na wpłaty zaliczek co kwartał. Z obowiązku wpłaty zaliczek wyłączone są ci podmioty opłacające podatek w sposób ryczałtowy, czyli statutowe lub inne cele wskazane w artykule 17 ust. 1 powołanej ustawy. Mogą one obejmować także wydatki na nabycie środków trwałych oraz wartości niematerialnych i prawnych służących bezpośrednio podatnicy uzyskujący dochody realizacji tych celów oraz z dywidendy oraz zagraniczni rezydenci uzyskujący przychody z praw autorskich, praw pokrewnych, wynalazków, znaków towarowych, usług niematerialnych, odsetek i innych wskazanych w artykule 21 ustawy o podatku Zaliczki na podatek dochodowy od osób prawnych mogą być wpłacane albo co miesiąc, albo co kwartał roku kalendarzowego. na opłacenie podatków niestanowiących kosztu uzyskania przychodów, jak również wyemitowanych po 1 stycznia 1989 roku obligacji Skarbu Państwa lub bonów skarbowych oraz obligacji wyemitowanych dochodowym od osób prawnych. Wpłaty zaliczek przez jednostki samorządu terytorialnego po nie dokonują również podatnicy zwolnieni z podatku 1 stycznia 1997 roku. Wydatki mogą również na podstawie zwolnienia zawartego w artykule 6 obejmować nabycie papierów wartościowych powołanej ustawy oraz kościelne osoby prawne w lub niebędących papierami wartościowymi zakresie dochodów z niegospodarczej działalności instrumentów finansowych, o których mowa statutowej. Zwolnienie z obowiązku odprowadzania miesięcznych zaliczek na podatek nie obejmuje jednakże podatników zwolnionych z podatku w myśl artykułu 17 ustęp 1 ustawy o podatku dochodowym od osób prawnych, przeznaczających dochody na cele statutowe lub inne. Jeżeli jednak podatnik zaliczony jest do grupy podmiotów zwolnionych na podstawie artykułu 17 ustęp 1 ustawy, a jego celem w artykule 2 ustęp 1 punkt 2 litera c i d ustawy z dnia 29 lipca 2005 roku o obrocie instrumentami finansowymi 7, o ile nabycie takie nastąpiło w ramach zarządzania portfelem, o którym mowa w artykule 75 tej ustawy, pod warunkiem zdeponowania tych papierów wartościowych lub instrumentów finansowych na odrębnym rachunku prowadzonym przez uprawniony podmiot w rozumieniu powołanej jest działalność statutowa naukowa, naukowo - ustawy. Wydatki wymienionych podmiotów techniczna, oświatowa, w tym również polegająca na obejmować mogą także nabycie jednostek uczestnictwa kształceniu studentów, kulturalna, w zakresie kultury w funduszach inwestycyjnych działających na fizycznej i sportu, ochrony środowiska, wspierania inicjatyw społecznych na rzecz budowy dróg i sieci telekomunikacyjnej na wsi oraz zaopatrzenia wsi w wodę, dobroczynności, ochrony zdrowia podstawie ustawy o funduszach inwestycyjnych 8, w sytuacji, gdy podatnik nie uzyskuje dochodów z działalności polegającej na wytwarzaniu wyrobów przemysłu elektronicznego, paliwowego, tytoniowego, i pomocy społecznej, rehabilitacji zawodowej spirytusowego, winiarskiego, piwowarskiego, i społecznej inwalidów oraz kultu religijnego, a także Ochotnicza Straż Pożarna, Narodowy a także pozostałych wyrobów alkoholowych Fundusz Zdrowia czy organizacje pożytku 7 Dz.U Dz.U

221 221 Variae o zawartości alkoholu powyżej 1,5% oraz wyrobów z metali szlachetnych albo z udziałem tych metali lub dochodów uzyskanych z handlu tymi wyrobami. Pomimo tego brzmienia zapisów ustawy zwolnieniem objęte są dochody jednostek naukowych i badawczo-rozwojowych, w rozumieniu odrębnych przepisów, uzyskane z działalności polegającej na wytwarzaniu wyrobów przemysłu elektronicznego. Po spełnieniu wymienionych przeze mnie przesłanek podatnik uzyskuje możliwość skorzystania ze zwolnienia, jednakże zwolnienie to ma charakter warunkowy - uzależnione jest od przyszłego przekazania dochodów na wskazane w ustawie cele statutowe. Możliwa jest zatem sytuacja, w której pomimo złożonego oświadczenia podatnik nie dopełni obowiązku, a dochody zostaną wydatkowane na cele inne niż wynikające ze zwolnienia. Wtedy z powodu utraty podstaw do zwolnienia podatnik bez wezwania ze strony organów podatkowych ma obowiązek wpłaty podatku do 20 dnia miesiąca następującego po miesiącu, w którym dokonano wydatku. Ustawodawca przewidział szczególne zasady rozliczania zaliczek dotyczące podatników, którzy zawiesili wykonywanie działalności gospodarczej na podstawie przepisów ustawy o swobodzie działalności gospodarczej 9. Warunkiem zawieszenia wykonywania działalności gospodarczej jest między innymi niezatrudnianie pracowników. Zawieszenie takie może trwać w okresie od 1 miesiąca do 24 miesięcy. W czasie jego trwania przedsiębiorca nie może wykonywać działalności gospodarczej ani osiągać bieżących przychodów z działalności. Ustawodawca w ustawie o swobodzie działalności gospodarczej wskazał zarówno prawa jak i obowiązki podatnika w okresie zawieszenia. Zasada ustawowa mówi, iż w okresie zawieszenia podatnik jest zwolniony z obowiązku wpłacania zaliczek na podatek dochodowy. Warunkiem uzyskania takiego zwolnienia jest jednak zawiadomienie o zawieszeniu właściwego naczelnika urzędu skarbowego. 9 Dz.U Zawiadomienie to wymaga formy pisemnej, a termin na jego złożenie ustawa określa na nie dłuższy niż 7 dni od dnia złożenia wniosku o wpis informacji o zawieszeniu wykonywania działalności gospodarczej. Zaliczki na podatek dochodowy od osób prawnych mogą być wpłacane albo co miesiąc, albo co kwartał roku kalendarzowego. Mogą być także wpłacane w formie uproszczonej, jednakże nie we wszystkich wariantach wybór pozostawiony jest w gestii podatnika. Przeważająca większość podatników zobowiązana jest do miesięcznej wpłaty zaliczek na podatek dochodowy. Zaliczki te należy wpłacać na rachunek właściwego urzędu skarbowego w wysokości różnicy pomiędzy podatkiem należnym od dochodu osiągniętego od początku roku podatkowego a sumą zaliczek należnych za poprzednie miesiące. Aby obliczyć wysokość wpłaty podatnik określić musi dochód, który uzyskał od początku roku podatkowego do końca miesiąca, za który oblicza zaliczkę. Od uzyskanej wartości podatnik wyłącza dochody wolne od podatku, odlicza część straty za poprzednie lata oraz odliczenia od dochodu. Wartość otrzymana w wyniku takiego działania to podstawa opodatkowania. Następnym krokiem jest obliczenie podatku od tej podstawy opodatkowania, pomniejszając go o przewidziane w przepisach i mające w jego przypadku zastosowanie odliczenia oraz zwolnienia. Powiększa zaś o obowiązkowe doliczenia. Wynikiem jest kwota podatku należnego za okres od początku roku do końca miesiąca, za który oblicza zaliczkę. Następnie od uzyskanej wartości podatnik odejmuje kwotę zaliczek należnych za poprzednie miesiące, przy czym nie ma znaczenia fakt czy zaliczka została faktycznie wpłacona. Zaliczki miesięczne, za okres od pierwszego do przedostatniego miesiąca roku podatkowego podatnik uiszcza w terminie do dnia 20 każdego miesiąca za miesiąc poprzedni. Zaliczka natomiast za ostatni miesiąc jest uiszczana w wysokości zaliczki za miesiąc poprzedni do 20 dnia ostatniego miesiąca danego roku podatkowego.

222 Variae 222 Drugą metodą uiszczania zaliczki na podatek dochodowy od osób prawnych jest uproszczona forma zaliczki. Polega ona na tym, że za każdy miesiąc podatnik wpłaca zaliczkę w tej samej wysokości. Wysokość ta ustalona jest według przewidzianej w przepisach zasady ustalającej wielkości tej zaliczki w wysokości 1/12 podatku należnego, wykazanego w zeznaniu złożonym w roku poprzedzającym dany rok podatkowy. Jeżeli zaś za poprzedni rok podatkowy podatnik nie wykazał podatku należnego może wpłacać zaliczki miesięczne w wysokości 1/12 podatku należnego wynikającego z zeznania złożonego w roku poprzedzającym dany rok podatkowy o dwa lata. Jeżeli jednak w tym roku również nie wykazał należnego podatku wtedy pozbawiony zostaje możliwości skorzystania z tej uproszczonej formy wpłacania zaliczek na podatek dochodowy. Z tej uproszczonej formy nie mogą także korzystać podatnicy, którzy po raz pierwszy podjęli działalność w roku poprzedzającym rok podatkowy lub w danym roku podatkowym. Aby skorzystać z uproszczonej metody wpłacania zaliczki na podatek dochodowy podatnik musi w formie pisemnej zawiadomić o tym zamiarze właściwego naczelnika urzędu skarbowego w terminie wpłaty pierwszej zaliczki w danym roku podatkowym, w którym po raz pierwszy wybrał tą formę wpłacania zaliczek. Zawiadomienie to ważne jest przez kolejne lata podatkowe do momentu, gdy podmiot złoży u naczelnika urzędu skarbowego zawiadomienie o rezygnacji z korzystania z tej formy wpłacania zaliczek. Podatnik musi także stosować tę formę w całym roku podatkowym, wpłacać zaliczki terminowo, a także terminowo dokonać rozliczenia podatku za rok podatkowy zgodnie z ogólnymi zasadami. Kolejnym sposobem wpłacania zaliczek na podatek dochodowy są zaliczki kwartalne. Możliwość ta stanowi wyjątek i zastrzeżona jest wyłącznie dla podatników rozpoczynających działalność gospodarczą oraz dla małych podatników. Za podatników rozpoczynających działalność uważa się także podmioty, które zostały utworzone w wyniku przekształcenia, połączenia lub podziału podatników czy w wyniku przekształcenia spółki lub spółek niemających osobowości prawnej, lub przez osoby fizyczne, które wniosły na poczet kapitału nowo utworzonego podmiotu uprzednio prowadzone przez siebie przedsiębiorstwo albo składniki majątku tego przedsiębiorstwa o wartości przekraczającej łącznie równowartość w złotych kwoty co najmniej euro. Warunkiem skorzystania z tej metody jest zawiadomienie o właściwego naczelnika urzędu skarbowego. Pisemne zawiadomienie musi nastąpić w terminie do 20 dnia drugiego miesiąca danego roku podatkowego. W zawiadomieniu może być także określony termin, do którego podatnik wybrał ten sposób wpłaty zaliczek. W wielu sytuacjach to podatnicy podatku dochodowego pełnią funkcję płatnika, która zgodnie wymogami Ordynacji Podatkowej sprowadza się do obliczenia, pobrania i wpłaty podatku. Podatnicy podatku dochodowego od osób prawnych funkcję tę pełnią w stosunku do wypłat dokonywanych z odsetek, praw autorskich lub praw pokrewnych, z praw do projektów wynalazczych, znaków towarowych i wzorów zdobniczych, w tym również ze sprzedaży tych praw, z należności za udostępnienie tajemnicy receptury lub procesu produkcyjnego, za użytkowanie lub prawo do użytkowania urządzenia przemysłowego, w tym także środka transportu, urządzenia handlowego lub naukowego, za informacje związane ze zdobytym doświadczeniem w dziedzinie przemysłowej, handlowej lub naukowej, a także opłat za świadczone usługi w zakresie działalności widowiskowej, rozrywkowej lub sportowej, wykonywanej przez osoby prawne mające siedzibę za granicą, organizowanej za pośrednictwem osób fizycznych lub osób prawnych prowadzących działalność w zakresie imprez artystycznych, rozrywkowych lub sportowych na terytorium Rzeczypospolitej Polskiej. Podatnicy pełnią również funkcję płatnika

223 223 Variae w odniesieniu do wypłat dokonywanych z tytułu świadczeń doradczych, księgowych, badania rynku, usług prawnych, usług reklamowych, zarządzania i kontroli, przetwarzania danych, usług rekrutacji pracowników i pozyskiwania personelu, gwarancji i poręczeń oraz świadczeń o podobnym charakterze, jak również z tytułu należnych opłat za wywóz ładunków i pasażerów przyjętych do przewozu w portach polskich przez zagraniczne przedsiębiorstwa morskiej żeglugi handlowej, z wyjątkiem ładunków i pasażerów tranzytowych, uzyskanych na terytorium Rzeczypospolitej Polskiej przez zagraniczne przedsiębiorstwa żeglugi powietrznej, od dochodów z dywidend oraz innych przychodów z tytułu udziału w zyskach osób prawnych mających siedzibę lub zarząd na terytorium Rzeczypospolitej Polskiej. Pobór podatku następuje w wysokościach ujętych w przepisach ustawy o podatku dochodowym od osób prawnych - odpowiednio 10%, 19% oraz 20% - lub w wielkościach wynikających z przepisów umów o unikaniu podwójnego opodatkowania. Płatnik podatku dochodowego ma od strony technicznej następujące obowiązki: musi przekazać kwotę podatku w terminie do 7 dnia miesiąca następującego po miesiącu, w którym pobrano podatek. Przekazanie to nastąpić musi na rachunek urzędu skarbowego, kierowanego przez naczelnika urzędu skarbowego właściwego według siedziby podatnika, a w przypadku podatników, których dotyczy ograniczony obowiązek podatkowy - na rachunek urzędu skarboweg,o którym kieruje naczelnik właściwy w sprawach opodatkowania osób zagranicznych. Płatnik podatnikom o nieograniczonym obowiązku podatkowym przesyła informację o wysokości pobranego podatku, zaś podatnikom o ograniczonym obowiązku podatkowym oraz urzędowi skarbowemu, przesyła informację o dokonanych wypłatach i pobranym podatku. Płatnik może zostać zwolniony z obowiązku poboru podatku, gdy dokonuje wypłat z dywidend oraz przychodów z tytułu udziału w swoich zyskach, podatnikowi korzystającemu ze zwolnienia z uwagi na przekazanie dochodu na cele statutowe lub inne wskazane w artykule 17 ustęp 1 ustawy o podatku dochodowym od osób prawnych, a także na nabycie środków trwałych oraz wartości niematerialnych i prawnych służących bezpośrednio do realizacji tych celów. Podstawą niedobrania podatku przez płatnika w tym wypadku jest złożone przez podatnika oświadczenie, iż przeznaczył on te dochody na te cele. Zwolnienie z obowiązku poboru podatku może się również tyczyć płatnika wypłacającego z tytułów wskazanych w artykule 21 ustęp 1 ustawy o podatku dochodowym od osób prawnych, na rzecz podmiotów o ograniczonym obowiązku podatkowym, prowadzących działalność gospodarczą za pomocą położonego na terytorium Rzeczypospolitej Polskiej zagranicznego zakładu. Podatnik musi wtedy udokumentować miejsce swej siedziby uzyskanym certyfikatem rezydencji, oraz przekazać pisemne oświadczenie, iż należność ta związana jest z działalnością tego zakładu. Płatnicy i podatnicy wymienieni w zakresie artykułu 26a ustawy o podatku dochodowym od osób prawnych obowiązani są do przekazania do właściwego według siedziby danego podatnika urzędu skarbowego rocznych deklaracji. Przekazanie to powinno nastąpić w terminie do końca pierwszego miesiąca roku następującego po roku podatkowym, w którym powstał obowiązek zapłaty podatku. Rodzaje deklaracji wskazane zostały w rozporządzeniu Ministra Finansów z dnia 18 grudnia 2006 roku w sprawie określenia wzorów deklaracji, zeznania, oświadczenia oraz informacji podatkowych obowiązujących w zakresie podatku dochodowego od osób prawnych 10 wraz ze zmianami dokonanymi w rozporządzeniem z dnia 23 grudnia 2009 roku 11. Minister Finansów wskazał w nich 10 Dz.U Dz.U

224 Variae 224 następujące rodzaje deklaracji: CIT 6R - deklaracja o wysokości pobranego przez płatnika zryczałtowanego podatku dochodowego od osób prawnych, od dochodów osiągniętych przez podatnika mającego zarząd lub siedzibę na terytorium Rzeczypospolitej Polskiej CIT -6AR - deklaracja o wysokości podatku dochodowego od dochodów z tytułu udziałów w zyskach osób prawnych CIT 9R - deklaracja o wysokości przychodu za wywóz ładunków i pasażerów przyjętych do przewozu w porcie polskim, uzyskanego przez zagraniczne przedsiębiorstwo żeglugi handlowej od zagranicznych zleceniodawców CIT 10Z - deklaracja o wysokości pobranego przez płatnika zryczałtowanego podatku dochodowego od osób prawnych, od dochodów osiągniętych przez podatników niemających siedziby lub zarządu na terytorium Rzeczypospolitej Polskiej CIT 11R - deklaracja o wysokości podatku dochodowego od dochodów z dywidend oraz innych przychodów z tytułu udziału w zyskach osób prawnych, wydatkowanych na inne cele niż Na gruncie ustawy o podatku dochodowym od osób prawnych wymienione w oświadczeniu rok podatkowy rozumie się jako rok CIT-S lub deklaracji CIT -6AR kalendarzowy Podatnicy podatku dochodowego od osób prawnych zobowiązani są do złożenia również rocznego zeznania podatkowego. Obejmuje ono informacje dotyczące wysokości dochodu lub straty osiągniętej przez podatnika w danym roku podatkowym. Na gruncie ustawy o podatku dochodowym od osób prawnych rok podatkowy rozumie się jako rok kalendarzowy, jednak podatnik może przyjąć do rozliczeń inny okres kolejnych dwunastu miesięcy niepokrywający się z rokiem kalendarzowym. Podstawą takiego przyjęcia muszą być postanowienia statutu, umowy lub innego dokumentu regulujący zasady ustrojowe podatnika. O takim przyjęciu podatnik musi powiadomić właściwego naczelnika urzędu skarbowego. Jeżeli podatnik postanawia zmienić dotychczasowy okres rozliczeniowy, za rok podatkowy pierwszy po zmianie uważa się okres pierwszego miesiąca następującego po zakończeniu poprzedniego roku podatkowego, do zakończenia roku podatkowego nowo przyjętego. Okres ten nie może być jednak krótszy niż dwanaście miesięcy, a zarazem dłuższy niż dwadzieścia trzy kolejne miesiące kalendarzowe. W stosunku do spółek tworzących podatkową grupę kapitałową, dzień poprzedzający początek roku podatkowego przyjętego przez grupę jest równocześnie dniem kończącym rok podatkowy tych spółek, natomiast po zakończeniu istnienia podatkowej grupy kapitałowej dniem rozpoczynającym rok podatkowy jest dzień następujący po dniu, w którym upłynął okres obowiązywania umowy grupy, lub w którym grupa utraciła status podatkowej grupy kapitałowej na skutek innych czynników. Zwolnieni z obowiązku składania zeznania są podatnicy zwolnieni z obowiązku podatkowego w myśl przepisu artykułu 6 ustawy o podatku dochodowym od osób prawnych, podatnicy, którzy osiągnęli wyłącznie przychody niepodlegające opodatkowaniu podatkiem dochodowym od osób prawnych wyliczone w artykule 2 ustęp 1 powołanej ustawy, a także podatnicy, którzy osiągnęli wyłącznie przychody opodatkowane w formie ryczałtu. Oprócz wymienionych generalnych sytuacji zwolnienie z obowiązku składania rocznego zeznania może wynikać również z przepisów innych ustaw szczególnych - przykładowo Polski Związek Działkowców uzyskał zwolnienie na mocy przepisu artykułu 16 ustawy z dnia 8 lipca 2005 roku o rodzinnych ogrodach

225 225 Variae działkowych 12. Podatnicy, którzy nie zostali przez ustawodawcę zaliczeni do grupy podmiotów zwolnionych z obowiązku składania rocznego zeznania, mają obowiązek złożenia go do końca trzeciego miesiąca roku następnego. Ten sam termin przewidziany został na wpłacenie należnego podatku lub różnicy pomiędzy podatkiem należnym od dochodu wykazanego w zeznaniu, a sumą należnych zaliczek za okres od początku danego roku. Jeżeli dany podmiot podlegają obowiązkowi sporządzenia sprawozdania finansowego, musi on także w tym terminie przekazać do urzędu skarbowego to sprawozdanie wraz z opinią i raportem podmiotu uprawnionego do badania sprawozdań finansowych. Przekazanie to musi nastąpić w terminie 10 dni od daty zatwierdzenia rocznego sprawozdania finansowego. Podmiot działający w formie spółki ma obowiązek dodatkowo dołączyć odpis uchwały zgromadzenia zatwierdzającej sprawozdanie finansowe. Wzory rocznych zeznań podatkowych określił Minister Finansów w tym samym akcie prawnym, który określa wzory deklaracji podatkowych. Są to: CIT zeznanie o wysokości osiągniętego dochodu lub poniesionej straty przez podatnika podatku dochodowego od osób prawnych CIT - 8A - zeznanie o wysokości osiągniętego dochodu lub poniesionej straty przez podatkową grupę kapitałową - podatnika podatku dochodowego od osób prawnych CIT - 8B - zeznania o wysokości osiągniętego dochodu lub poniesionej straty przez podatkową grupę kapitałową - podatnika podatku dochodowego od osób prawnych Podmioty ustawy o podatku dochodowym od osób prawnych w przypadku błędnie złożonego zeznania podatkowego mają prawo do złożenia jego korekty. 12 Dz.U Przedstawiona wyżej analiza konstrukcji umowy leasingu i następstw jej zawarcia w kontekście regulacji podatku dochodowego od osób prawnych pokazuje, jak istotnym czynnikiem dla rozwoju działalności gospodarczej w Polsce jest leasing. Dobrze wiemy, chociażby z najnowszej historii Polski, że budowanie struktur gospodarczych w państwie musi być oparte o stabilne i przejrzyste prawo, w tym prawo podatkowe - inaczej nie byłoby możliwe przełamanie fikcji życia gospodarczego w PRL-u, w którym ideologia uzyskała prymat nad gospodarką, a także nad życiem społecznym, kulturą i inicjatywą poszczególnych osób. Nie byłoby właściwych relacji gospodarczych bez przejrzystego i stabilnego prawa, któremu w kwestiach klarownego przedstawienia podatkowych następstw umowy leasingu jeszcze wiele brakuje. Dlatego właśnie autor w swym artykule podejmuje próbę jasnego przedstawienia powołanych zagadnień. Bibliografia 1. Dorota Kosacka-Łędzewicz, Bogdan Olszewski, Leksykon podatku dochodowego od osób prawnych, Unimex, Warszawa Edyta Mazur, Ustawa o podatku dochodowym od osób prawnych w wyjaśnieniu organów podatkowych komentarz, ABC, Kinga Michałowska, Podatek dochodowy od osób prawnych, Difin, Warszawa Zbigniew Huszcz, Iwona Tkaczyk-Osińska, Leasing prawo, podatki, rachunkowość, ODDK, Gdańsk Ustawa z dnia 29 sierpnia 1997 r., Ordynacja podatkowa, Dz.U tj. 6. Ustawa z dnia 15 lutego 1992 r., o podatku dochodowym od osób prawnych, Dz.U tj. 7. Ustawa z dnia 2 lipca 2004 r., o swobodzie działalności gospodarczej, Dz.U tj. 8. Rozporządzenie Ministra Finansów z dnia 18 grudnia 2006 r., w sprawie określenia wzorów deklaracji, zeznania, oświadczenia oraz informacji podatkowych obowiązujących w zakresie podatku dochodowego od osób prawnych, Dz.U

226 Variae Rozporządzenie Ministra Finansów z dnia 23 grudnia 2009 r., zmieniające rozporządzenie w sprawie określenia wzorów deklaracji, zeznania, oświadczenia oraz informacji podatkowych obowiązujących w zakresie podatku dochodowego od osób prawnych, Dz.U Uchwała Sądu Najwyższego z dnia 18 kwietnia 1996 r., sygn. III CZP 30/96 Jan Antoni Bromski - Autor jest absolwentem Wydziału Prawa i Administracji Uniwersytetu Kardynała Stefana Wyszyńskiego, specjalizuje się w prawie finansowym. MARKETING ASPECTS OF SUSTAINABLE INDUSTRY COMPANIES Volovikov B.P. Article is devoted to diagnostics and algorithms of management by marketing stability of the enterprise. On an example of specific projects real situations on several segments of the market of the industrial goods are considered and analysed, the concrete administrative decisions directed on strengthening of stability of positions of the enterprise in the market are offered. Keywords: Indicators of marketing stability, the key factors defining stability in the market of the industrial goods, diagnostics of indicators of marketing stability On the types of sustainability of written many scientific papers, but the concept is so versatile that the task of choosing the methodology stability control businesses still remains relevant [4-6]. Important role in the formation of the concept of sustainable strategic development of the company, of course, is a marketing resistance, as measured by several researchers as a set of enterprise marketing strategies to achieve strategic goals. [6] According to the author, a marketing-resistant ability of the enterprise to be understood as an object of strategic management to achieve strategic goals with possible market developments in the strategy chosen for a certain period of time. In the study of the sustainability of industrial enterprises need to distinguish two concepts: marketing segment stability and sustainability position of the company in this segment. Between these parameters can be correlated, but not always. Attractiveness of the segment associated with the study of the first indicator - stability of a segment, and stability in the segment - with the stability of product sales company in this segment. Even if the position of enterprises in the sector is stable, and the stability of the marketing segment is unstable, is a high risk of instability. It should be remembered that the study of sustainability as a dynamic figure is an important condition for increasing the efficiency of management. The analysis of external factors to determine the allowable limits of variation of the medium parameters under which the chosen strategy can be implemented. For example, if a high degree of dynamic changes in market parameters such as supply and price, plan marketing strategy is possible only for a limited period, so all the arguments about the stability of the period it is advisable to limit the scope of a particular period. The acceptable change indicators such as production volume and product price forecasts above are defined external indicators. Fast control of enterprise resource planning to changes in external factors contribute to the strategic stability, and a key factor of success is the correct market forecasts. Industrial enterprises are more accurate and relevant wording defining strategy,

227 227 Variae from the point of view of the author, is a specific project, in the case of diversification - portfolio. Under the business portfolio of industrial enterprise is understood portfolio, the balance of sustainability of each project which determines the supply of strategic stability of the whole enterprise Basic strategy, given the strategic stability of the enterprise should be considered as a marketing strategy. The most common mistakes that lead to loss of stability of marketing: 1) improper direction (erroneously identified target segment), 2) correctly identified the timing of the strategy (the time «market entry») - during the development of innovative product and its commercialization exceed product lifecycle on the market in hightech and dynamic industry, this problem is especially acute - yet the company develops a new product appears on the market, and substitute a more competitive product, and 3) sales forecasts with errors (in the process of implementing the strategy appear periods of lower demand, which adversely affect the sustainability. An attempt to transfer the accumulated information useful to the future establishment of predetermined theory of convergent and divergent production, based, respectively, or by choosing one correct solution or on an evaluation of alternatives [1].. Extract and Processing of existing information on the state of the external and internal environment is being implemented with the help of a decision support system Data Mining. In this article we will focus on the development of diagnostic techniques sustainability of the enterprise. The aim of the research is to improve the strategic stability of the industrial enterprise. The objectives of research are: 1) Definition of criteria and indicators for the strategic stability of the enterprise 2) development of management techniques strategic stability of the enterprise on the basis of an analysis of its financial performance; 3) The study of the stability and development of the portfolio companies of the program of optimal control of strategic stability of the enterprise. The methods of research methods were used market forecasting models using ARIMA, as well as a tool to determine the point of bifurcation (buckling) - a method of financial analysis on the basis of software Alt - Invest To estimate the border states of (bifurcations) is proposed as a measure to consider the breakeven point of each business and the portfolio. With the help of market research for each type of business studied the reaction business model of each project to the expected changes in the market by identifying deviations from the break-even point for each project during the period of its existence. Each project was developed using the aforementioned software business model that predicted the performance of the investment attractiveness of each project, depending on fluctuations in market demand as the main factor, which expresses the dynamics of the market. It is advisable to focus on key indicators that affect the stability of a marketing company in the marketplace. Include criteria for assessing the strategic stability of the stock: 1) the stability of the target segment:

228 Variae 228 * positive trend growth rate of the target segment; * the existence of a potential market size, growth prospects of the company providing the Sustainable competitive position (product competitiveness and enterprise); * loyalty to the organization s products in this segment. 2) competitive sustainability: * structural attractiveness of the target segment (competitive intensity); 3) portfelnaya stability (the ability to maintain balance in the negative changes in the structural parameters of target segments and the weakening of the competitive position of the company on the market.) In formalized form of strategic stability criterion can be expressed in a complex measure that is the sum of individual indicators, limit values are determined by modeling., (1) where number of areas in which the evaluation of strategic stability the number of strategic projects - the monitoring indicator of sustainability the allowable limit sustainability indicator. For each area of sustainability can be defined structure of indicators to assess the sustainability of the stock. Marketing management process is to determine the stability of the safety factor, analysis of sustainability indicators and the decision to strengthen, or to reduce the activity of the enterprise in a selected target segment, or to change the target segment. Optimal control algorithm includes an assessment of sustainability of the planned deviation indicator and allowed the possible, and based on the evaluation of these abnormalities decision on the adjustment of marketing strategy. To determine the safety factor for the competitiveness of the product is necessary to calculate complex indices of competitiveness of products of all market participants. Value of the deviation of the value of the competitive performance of the product leading to judge the stability margin enterprise product. The second important factor of strategic stability of the enterprise market is the difference between the current and the critical values of the market share. Critical market share corresponds to a situation in which the sales volume reaches a break-even point. Table 1 shows the parameters that determine the stability of the marketing. Table 1 Indicators of sustainability marketing The critical value, criteria data indicating a possible loss of stability

229 229 Variae The growth rate of the target segment The potential size of the market Sustainability of the competitive position Structural attractiveness of the target segment ;, -. sales in the previous and subsequent periods share of the market in which the company can expect. 1. Deviation of the complex index of competitiveness of products from the leader. 2. Relative to the market. Dynamics of changes in test Hirschman Zero or negative value 1. The worst value compared to competitors 2. Achieving critical market share, sales volume reaches a break-even point. High dynamic variation of the Herfindahl - Hirschman describes the market as a low Consumer loyalty stability 1 Industrial market, particularly in the electronic procurement B2G, there are restrictions on contracts with foreign companies, offering perhaps a more competitive product, but for security reasons, rejects the next consumer. Therefore, this will be an attractive target market for Russian companies 2. Presented in the table are based on their functions can be divided into two groups: the first group of indicators point to the threat of loss of stability of the marketing and requires constant monitoring. This group includes the following indicators: the growth rate of the target segment, the potential size of the market, the structural attractiveness of the target segment, the deviation of the complex index of competitiveness of products from the leader. The second group of indicators is mandatory and requires immediate action in the event of they reach a critical value. These are important indicators: relative to the market and portfolio stability. Critical analysis of market share based on the forecast change in the deviation of sales from break-even point of the project during the project period. Marketing strategy determines the content of all other functional strategies of the enterprise. Incorrectly selected process equipment for the production of unclaimed market products with different technical characteristics which do not meet the established standards and competitiveness in the quantities - is often a consequence of incorrectly chosen marketing strategy. One of the common mistakes of marketing planning is properly selected target segment. Correct market forecasts and target segments for ranking target segments according to the degree of attraction and focus on those segments in which the company can achieve its strategic objectives with maximum efficiency. Confirming the above example is the situation in the market bidding radio systems. Consider the practical aspects of the definition of marketing sustainability. The first sign of the marketing of sustainability is the selection of the target segment. Marketing management algorithm stability in terms of the growth rate of the target segment can be graphically represented as a

230 Variae 230 sequence of operations shown in Fig. 1. Figure 1 Algorithm for controlling the stability of the project in terms of «the growth rate of the target segment» Key stages of the process is to determine the vector of innovation development of the segment. This is where the high risk of error selecting the target segment. Level of innovation activity determines the segment on which to focus. At the stage of distribution of financial flows are estimated business losses due to incorrect choice of the target segment, a draft implementing the new strategy, determined by the amount of investment needed for the transition to a new target market, calculated measures of economic performance of the project. Based on calculations made the decision to change the target segment. The criterion of stability in terms of marketing, «the growth rate of the target segment» is the condition of constancy of this value over a period determined by the condition of reliability of the sample. In formalized form indicator of sustainability in terms of «the growth rate of the target segment» may be defined by the expression (2), (2) where - the growth rate i - the segment - the value of the growth rate of the target segment, corresponding to the sustainable development of the company. Consider a situation in which the selection of the target segment in terms of growth determines the stability of the market position of the company. Situation 1. Evaluation of stability in terms of growth of the target segment. Objective: to analyze the stability of the enterprise in a selected target segment. The objects of research the market for digital radio relay stations (DRRS) and the company, is the manufacturer of these systems. The total market is segmented conditionally relay stations on the frequency band. Certainly, there are other signs of classification, but a closer look at this segmentation criteria as the most important. Analysis of the regular bidding identified key trends in the industry. In Fig. 2.4 presents data on the sales in the market of radio relay stations, obtained from monitoring the bidding of radio systems for The ordinate shows the number of sold radio stations, and on the horizontal axis is specified frequency range (segment). The number of sold products gives an indication of market activity in each frequency range and attractiveness of this segment.

231 231 Variae Analysis of the dynamics of sales of radio stations on all bands can select the most growing segment, and sales of digital microwave radios for each frequency range demonstrate the main trends of the market and technical products. Was the fastest growing segment of the 7.7 GHz frequency band, for the development of which will require the introduction of new technologies, and the creation of marketing programs to promote new products to market. As an approach to the problem of sustaining a proactive company: the company itself may introduce first to market with an innovative product to convince consumers of its uniqueness and feasibility, and thus independently discover new target segments. Ры нок ЦРРС 2007 г количество, шт Ряд МГц 400 МГц 7,9-8,4 ГГц 10,7-11,7 ГГц 2 14,4 15,35 ГГц Fig.2 Sales of relay stations for Ры нок ЦРРС 2008 г количество, шт ,5-151,7 МГц 394,0-410,0 МГц, 434,0-450 МГц 1,4-2,7 ГГц 5,725-5,850 ГГц 7,25-7,55 ГГц 7,9-8,4 ГГц 10,7-11,7 ГГц Fig. 3 Sales relay stations for ГГц 14,4-15,35 ГГц Ряд1

232 Variae 232 ры нок ЦРРС 2009 г количество, шт МГц 400 МГц 7,25-7,55 ГГц 7,9-8,4 ГГц ГГц 14,4-15,35 ГГц 17,7-19,7 ГГц Fig.4 Sales of relay tations for 2009 Analysis of trends in the market segments to judge the correctness of the choice of the target segment. Now consider the predictions of stability for one of the participants of the company - the manufacturer of radio systems, have difficulties in selling radio frequency range of 400 MHz. Urgent action needed to go to the production of radio-relay stations operating frequency range 7-10 GHz. If the production structure is not flexible enough to adjust to the production of other products, the company may be the outsider of the market, and its products will remain unclaimed. In this case, the degree of resistance is determined by the flexibility of the production structure, which provides a quick transition to the new product (the production of a higher radio frequency range) as well as indicators of innovation activity (presence of the enterprise portfolio of innovations designed to create a new type of product for the company.) The above example shows the importance of selecting a target segment as a priority factor determining the stability of the marketing and production flexibility - the condition, ensuring the implementation of the chosen strategy. In this case, the output is a recommendation to move the company in a different segment of the higher-frequency range, the dynamics of increase in sales which indicates its sustainability. Marketing margin of stability is also necessary to diagnose the size of the potential market share, which could take the company in a selected target segment and projected sales of competitors. Potential capacity as an indicator showing the horizons of the company and to answer the question, and whether the company develop steadily in this segment. Next, we consider the practical aspect of the definition of the safety factor on the example of a specific situation. Stability control algorithm in terms of «carrying capacity» is presented in Fig.5 Situation 2 - Fig. 6 shows the trends in sales of radio systems market leaders through tenders for several years, and in Figure 7 the company forecasts sales of other types of products - pole-mounted devices. As seen in Figure 7, one competitor takes a leadership position in many ways ahead of his nearest rival - Competitor 2. The weakness of the competitive position of the company is the main reason for the backlog of major competitors in the competitive bidding. Analysis of the dynamics of the market led to DRRS forecasts sales main competitor and growth segment - according to preliminary estimates the potential market share, which the company should expect to tender, estimated 40 million rubles. Assessment of the potential market size to evaluate the company s chances: if sales forecasts do not match the critical value that exceeds the break-even

233 233 Variae point, and in this case it is advisable to decide on the change of the target segment. Stability will be less, the closer to the breakeven point is the predicted value of sales. Fig. 5 Algorithm stability control by the «potential segment capacity» Fig. 6 Sales of major competitors In Fig. 7 shows the results of modeling sales forecasts stations with model ARIMA. On the horizontal axis - the period of time (a year), and the vertical axis - sales in millions of rubles. Model is based on time series data of previous periods. The trend of declining sales require careful study for achieving sales of critical value corresponding to the breakeven point. In Fig. 7 shows the two time series - one built on real data, and the second - with the model ARIMA (10,2,0). The x axis represents the period (1st July 2007 matches, the last in the vertical line of the 37th - December 2009). Curve lying to the left, is a reflection of the real data, and the second - the result of the simulation. The curve of the vertical bar is a graphical forecast for the next period. If the quality of the model is determined by the coefficient of determination, the quality of predictions can be estimated relative error of prediction for

234 Variae 234 a period of year. As the forecast period was chosen a year since that time to evaluate the strategic perspective. These models allow us to obtain a reliable prediction for the coming year. To predict the next period the model should be created anew. Because this model is designed to create a marketing strategy for the enterprise, market forecasts, made in the year, will choose the right target market and determine the direction of its further development (innovation, technology, and other components). ARIMA (10,2,0) Fig. 7 Sales forecasts using models On the example of 2010, we compared predicted and actual values (curve forecasts as a result of modeling is to the right of the vertical line). The ordinates are sales in rubles. The total value of sales made by the model = 64,631,407 rubles., The real value of sales on the open competitive bidding was rub. Results of the comparison are the absolute deviation from the real value equal to 4,726,064 rubles., The relative magnitude of the prediction error is 6%. If the forecast period selected a period of the year, the value of the prediction error can be tolerated. With less of the forecast period equal to quarter or month, due to the cycle of the oscillation period prediction error will increase, ie the proposed model is more suitable for strategic forecasts, and not for operational management. Making an attempt to show more than failed: error predictions for the year 2011 was over 50%. This suggests that the depth of the forecasting model does not exceed one year. To predict a longer period is necessary to adjust the model parameters. Determination of competitive stability requires an analysis of competitiveness of the product (PCB) and the evaluation of structural attractiveness of the target segment. In Fig. 8 is a control algorithm competitive sustainability. F Stock assessment procedure competitive product on techno-economic parameters allow for a known method to calculate the numerical values of the deviations of technical and economic parameters of the established market standards, identify problem areas, to assess the stability margin and decide to upgrade the product. Competitive

235 235 Variae position of the company with the product is evaluated relative market share. On the example of a specific situation consider the example of a marketing assessment of stability in terms of «competitive sustainability» Situation 3. «Evaluation of competitive sustainability.» The analysis of the competitiveness of products of five major players explains developed from the point of view of stability of the market situation. Competitiveness assessment was conducted on a composite index comprising the technical and economic criteria. In Fig. 9 shows the results of a comparative assessment of the competitive product key competitors in the market bidding relay stations. According to Fig. 6 has the largest market share Competitor 1, his radio product - MIC - RL400, in this frequency range while in second place, but in reality, thanks to a proactive policy to promote their company s products, he managed to become the market leader in its segment. Second-impact sales can be considered a competitor of 2, its product - radio R-6/E1 inferior technical characteristics, not only the leader, but also two other producers, but due to the economic indicator (price of the product), this company has managed to become market leader in this range frequencies. Practice shows that to be the first on competitive performance is not meant to be the sales leader, apparently plays a key role marketing support, the ability to «move» product. It is through active marketing policy, the successful construction of marketing communications, «image» activities Competitor 1 achieved the highest sales for the period. Systematic analysis of three factors: (product sales, its competitiveness and marketing activities of the enterprise) also gives an indication of the competitive stock sustainability. Determining the causes of the backlog from the competition due to low levels of competitiveness of products and the relative share of the market, as well as the quantitative values of the degree of gap from the leader will make specific recommendations for maintaining stability of the competitive position of the company. Increasing competitive stability in this case is realized in the development of technical specifications for a new, more competitive product and a marketing program to promote this product to market, and the object of modernization are sites that provide a competitive performance. Both measures should be implemented in a complex: because without improving the product only through the promotion of products unlikely to strengthen its competitive position. Fig. 8 marketing stability control algorithm in terms of «competitive sustainability» Market forecasting based on building time series allows us to estimate the rate of growth of the market and the expected capacity, and modeling to account for the effect of previous periods (lags), and track trends in complete product life cycle.

236 Variae 236 Thus, the stability of the industrial enterprise marketing can be diagnosed by a number of indicators of the attractiveness of the target segment. Stability analysis of marketing requires a systematic approach that takes into account all mentioned in the article sustainability indicators. Given the dynamics of the processes taking place in the marketing environment, will provide the most appropriate assessment. All of the above correlate with the volume of sales on the project. With the financial model of the project, measured by the extent of market demand for the company s strategic objectives, quantified indicators (market share, profitability, net present value), we can estimate the sensitivity by financial indicators to rank in order of importance to the company of each indicator of stability and thus create a decision support system for the enterprise to strengthen the stability of each project and the enterprise. Managing marketing industry resistance to the original proper selection and timely decision-making on the further adjustment of marketing strategy in case of weakening the stability of the target segment. References: 1. Gilford Dzh. Tri storony intellekta [Tekst]//Psihologija myshlenija/ Pod red. A.M. Matjushkina. M.: Progress, S Volovikov B.P. Strategicheskoe prognozirovanie razvitija promyshlennogo predprijatija v uslovijah neopredelennosti// Industrial nyj i b2b marketing N 1(17). - S Volovikov B.P. Formirovanie koncepcii strategicheskogo razvitija predprijatija s primeneniem sistem iskusstvennogo intellekta: nauchnaja monografija. Omsk: OOO «Omskblankizdat», 2012 g. 4. Kokin A.S., Jakovleva G.N. Pokazateli ustojchivosti organizacii// Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo (1) - S Rychihina N.S. Il chenko A.N. Restrukturizacija predprijatija kak osnovopolagajushhij faktor podderzhanija ustojchivosti predprijatija// Vestnik Ivanovskogo gosudarstvennogo jenergeticheskogo universiteta. Ivanovo, Ivan. gos. jenerg. un-t Gegal chij N.E., Mihajlov V.G. Issledovanie jekologicheskoj ustojchivosti predprijatija kak opredeljajushhego napravlenija ego uspeshnogo funkcionirovanija (na primere OAO «Koks») [Jelektronnyj resurs] - Rezhim dostupa. URL: 7. Thom R. Structural and Morphogenesis Addison Wesley, Volovikov B.P. - PhD, Associate Professor Omsk Institute (branch), Russian University of Economic Namel after G.V. Plekhanov,Omsk. (Footnotes) 1 This index is an indirect indicator pointing to the market volatility 2 Just such a situation is emerging in the market controlled unmanned vehicles - Border Service prefers only Russian suppliers. Therefore, the Russian developers have a chance to capture this segment.

237 237 Variae ESSENCE AND EVALUATION OF THE JOB METHOD OF COST ACCOUNTING AND CALCULATION Miermanova S.T. In the economic literature more modern methods of cost accounting and calculation are discussed: a functional method, direct costing, target costing, and other, less traditional methods of study, including a method. The article reveals the essence of the job method of cost accounting, its basic concepts, analyzes documents, identifies the advantages and disadvantages of the method that should be considered while selecting methods and developing accounting policy. Keywords: Job method of cost accounting and calculation, cost, management. In the world of accounting in-house accounting practice issues, including the choice of methods of cost accounting and calculation of production costs are of great importance. This is due to the fact that the resulting application of certain methods of information are to predict the cost of production, therefore, its financial results. Using other methods directed only to receive evidence on the product, in terms of inflation rising costs, the value of which is impossible to influence. In other words, the choice of cost accounting and calculation affect the possibilities for cost management, which in turn depends on the technology and organization of production, characteristics of products and other factors. This article discusses the features, advantages and disadvantages of a method. Job method of cost accounting and calculation is regarded as the founder of cost accounting. This method is used in the manufacture of a unique or performed by special order items. In industry it is used as a rule, companies with a single type of organization of production. Such enterprises are organized for the manufacture of sophisticated equipment of limited use. The most typical heavy engineering industry, creating mills, excavators high capacities, as well as enterprises of the military-industrial complex. Release of a large order requires serious material, labor and other costs, but one order can not be loaded completely production facilities. In this regard, the company can carry out other orders, but in limited quantities. The most important features of a single type of production are: a wide variety of manufactured products, most of which is repeated and is available in small quantities for individual orders; technological specialization of jobs and the inability to secure a permanent operations and certain parts of the working environment; application usually universal equipment and accessories; a relatively large proportion of manual assembly and finishing operations; prevalence among production workers versatile qualifications. Job costing method used in industries producing prototypes of products, as well as in supporting industries - the manufacture of special tools, carrying out repair work. Job scope of the accounting method are also small-scale industrial enterprises. Series is a certain number of identical product design, launches simultaneously or sequentially. Smallscale production is organized for production in small amounts. Therefore, small-scale enterprise charged a relatively large and very diverse range of products.

238 Variae 238 As an example, ship and aircraft construction, printing companies producing products in series, the amount of which is determined by the ordered quantities. Job method is applied to companies with physical and chemical processes in the production of selected products in limited quantities (for example, in industrial enterprises in the performance of orders for chemicals, precast concrete plants in the performance of individual orders for original works of reinforced concrete, marble, etc.). Job Field of application method of accounting is not limited to industrial production. It is successfully used in the construction (design needs in relation to specific areas), research institutions, health care institutions. Recent years have seen the development of the service sector. In the manufacture of furniture, carpets, garments for individual orders, car repair, watches, televisions and other services shops, dry cleaning, tailoring, and other service industries also use Job calculation. Thus, Job method is used at the different types of activities, where the peculiarities of the process is the actual isolation of being built (manufactured) object. The object of cost accounting and calculation of the object is a single production order, which is defined as an application client to a certain number of specially designed or manufactured for it products. Order type is determined by the contract with the Jober. The contract specifies the cost paid by the Jober, payment terms, the transfer of goods (works, services), the period of the order. Thus, when the object of Job method of cost accounting and calculation of the object is: - Volume (unit or lot) of output of finished products for each order; - Work or service provided under the contract for a fee of execution, rendering. Job prerequisite of the method is the opening system of production orders. Usually on the basis of the approved plan of production planning - production service company fills out the order form ( open order ), which is essentially the order for execution of the production order. Form of the document company develops independently. It should contain the following information: the type of the order (for their own use or to attract from the outside; short-or composite), order number (unique code), characteristics of the order (a brief description of the work as part of the order), an indication of the artist (the site performing work under the order ) delivery time. Accepted for execution orders are registered, they are given the next year to date numbers, which become their code before the execution. After opening the order for a product or work of the entire primary process and records shall be made with the obligatory indication of the code (the code) order. A copy of the notice of the opening of the order sent to the accounting department. Based on this card give birth analytical cost accounting to this order, therefore, how much will be made in the period of orders, so called analytical accounts. In many cases, the card production order can include additional information, such as sales price, buyer s name, instructions for transportation and the like, as well as the final cost data, which complements the report on cost. Obviously, the degree of detail necessary to ensure order, vary depending on the specific requirements of the contract or the company. As you progress through the order in the card order accumulate information on the costs of direct material costs, direct labor costs and offsite costs associated with its production, the stages of production, usually correlated with specific departments. Thus, the card is a register of analytical accounting and is a means of controlling the individual stages of the order and separates the personal responsibility of department heads for the order. At the end of the product and do the work order is closed. Following the announcement of closure order

239 239 Variae any goods issues and payroll on it should not be. In addition to card orders may be made in enterprises production schedule. It is a list of transactions that need to be made to order execution. The aim is to agree on a production schedule of stages of production orders and order operations, produced a specific structural unit. Graph integrates with the production plan and a system of calculation. This form can be used to control, because it generates many of the necessary parameters for the production program in the valuation, and in detailed form, depending on the required organizational procedures and records. Thus, production schedules are part of the actual cost accounting and calculation, serve as a means of monitoring, recording and the actual acquisition cost (can be used not only when the Job method of accounting for costs). The use of graphics containing physical move- ment of units, will depend on its use in the general accounting system. It may replace the card production order with regard to monitoring of physical indicators for each order. Production schedule can be used for order entry or the phases of the work produced in each production unit. Finally, it can be used as a general program for production planning for the enterprise as a whole. In the latter two cases, the production schedules can take the form of plans, which plays an important role to control the cost of the order. Need to consider the order of accounts in a Job method of calculation. Synthetic cost accounting can be arranged to account 20 Primary production, 23 Auxiliary Production, 29 service industries and the economy. The direct cost of materials and direct labor costs in line with those obtained by source documents are written off to the corresponding orders and are shown on the debit of accounts (1). Indirect costs refer to the cost of their pre-orders after the distribution. Fig. 1 - Schematic of the formation of production costs

240 Variae 240 Job method for cost accounting and calculation. The main source document for the cost of materials is a reflection of the demand for distribution of materials, indicating the amount by which the material is charged to the production of a particular order. The request specifies the order number, which is the basis for assigning the cost of materials in the direct cost of production of a specific order. Accounts for direct labor performed on the basis of relevant primary documents to incorporate labor and billing labor timesheets, clothes and others. Based on primary documents will be made following accounts for each order (analytical account) without regard to cost centers: D20 K10 - scrapped expended in the order is the basic materials, raw materials; D20 K70 - reflects monthly wage of production workers; D20 K69 - reflected social contributions, from the amounts accrued wages of production workers; D20 K02 - accrued depreciation on fixed assets, etc. Similar entries are made on the debit accounts 23 «Auxiliary production» and 29 «service industries and the economy» when using Job method of accounting of costs and calculation of support and service industries. When Job method of accounting and calculation of the problem is the allocation of indirect costs. The indirect costs include salaries of auxiliary workers, the cost expended other materials, overhead, general and other expenses that could not be directly attributed to a specific order. For assignment of indirect costs to the cost of production can be applied regulations (budget) or the actual rate of their distribution. Total direct and indirect costs attributed to orders, the production of which is finished and which are not implemented by the end of the reporting period, is work in progress. Costs will be charged to the actual cost of the order only after completion of all work and acceptance of the order (Fig. 2). Depending on the industry application of this method, the cost of work in progress may be considered for a long time, for example in the construction, making it difficult to control costs. Fig. 2 - The sequence of accounting and calculation

Ewa Lisowska Polski Biznes 95. International Journal of Management and Economics 1, 75-78

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