Abstract. Standard earnings management detection is performed using two routes:real earnings management (connected with inventory and expenses manipulations) and accrual earnings management (connected with revenue and accounts receivables manipulations). Neither of these two detection algorithms attempts to quantify earnings management and connect it with the infractions committed by the companies, charged by the regulator (in this case -U.S. SEC). In many known cases of revenue manipulation, it is not possible to say whether real or accrual based earnings management was used. In this research, we look at the cases of financial statement fraud, namely one of the most common variations -revenue manipulation, from the perspective of the practitioner and propose the way of detection and quantification of such manipulations. In order to distinguish the cases of earnings management, we use the components of DuPont formula. In addition, we also look at the accounting variables used in the calculation of the detection criterion and determine which ones of them play the main role in revenue manipulations.

This article considers the problems of providing food security in the Far East of the Russian Federation. The authors performed a comparative analysis of food independence indicators for the Russian Federation, Far Eastern, and Siberian Federal District. They made a conclusion that the food independence threats in the Far Eastern Federal District are lower than those in other macroregions. Trend models were developed to obtain forecast values of food independence indicators, and the quality of these models was tested. The authors analyzed the existing and potential food security threats in the Far Eastern Federal District. They formulated suggestions to improve the food independence of the Far Eastern Federal District.

В статье выполнен анализ технологий создания нового банковского продукта. Обоснована схема создания нового банковского продукта. Рассмотрены стратегии поведения банков при выводе на рынок нового банковского продукта. Описаны краткие характеристики каждой из стратегий. Проведен анализ действующих методик разработки и внедрения банковских продуктов в трех крупных российских банках. Выявлены основные проблемные зоны, препятствующие быстрой и качественной разработке новых банковских продуктов, а также их своевременному выведению на рынок с учетом удовлетворения потребностей клиентов. По каждой проблемной зоне предложены пути ее решения с учетом практики российских банков и мирового банковского опыта.

No abstract