No 3 (2015)

The process of market reforms in Russia today faces many difficulties and challenges. One of them, in our opinion, is excessive property and social differentiation of the population, leading to significantly increasing divide society into two quite different social groups - the rich and the poor. Under these conditions, large-scale key task of our state is focused on providing social protection to all segments of society and the development of strategic mechanisms for effective social policy. The goal is to develop strategic guidelines, allowing to overcome poverty and to reduce socio-economic inequalities. The author proposes to solve the following main tasks: to analyze the structure of money income of the population; to assess indicators of social tension; to identify the relationship between social justice and economic efficiency; to propose a set of measures that contribute to reducing socio-economic inequalities. The research is aimed at ensuring sustainable social development. The article made using the tools of system analysis

The BRICS countries (China, Russia, Brazil, India and South Africa) are the largest emerging markets which are undergoing the processes of economic modernization and restructuring and taking the leading positions on many indicators on the global arena, extending beyond the regional scale. In the article, the positions of the BRICS countries in the international rankings of innovation capabilities will be considered in comparison with the leaders of the global economy. The recommendations for the best results of the BRICS were presented in the article

The article describes the approaches to the formation of the system of accounting in a globalizing world economy and the need to integrate accounting system in Russia with international Financial Reporting Standards (IFRS). It was found that the processes of globalization have a major impact on the development of the domestic accounting, under the influence of globalization, the development of the national accounting system will be primarily for the benefit of meeting the needs of management on a global scale in the strategic perspective. The necessity of preservation of methodological and methodical bases of the national accounting system in the country in the formation of performance using IFRS

Recent Intergovernmental Panel on Climate Change (IPCC) scientific research conclusively proved that the dominant cause of climate change and global warming is anthropogenic greenhouse effect. Climate change, caused by the humanity industrial development in the last 100 years going too fast and the modern society can not ignore it now. There is a risk of strong and abrupt changes, by 2050 global warming can increase to 2-5 °C. The destruction of the ice sheets of Greenland and Antarctica leading to sea level rise and alter the boundaries of shoreline is the most dangerous. According to current climate models in the 21st century warming even 1,4 °C would be stronger than in the past 10,000 years. Global ecosystem and humanity are not ready even for such “optimistic” scenario changes. In the case of “worst” scenario of temperature increase to 5,8 °C the effects from climate change and as a result the sea level rise would be catastrophic.