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How to calculate KPIs for employees of the IFRS department
МСФО на практике. 2022. № 2.
Given that the demand for IFRS specialists exceeds the supply, it is worth reviewing the remuneration of employees of the International Reporting Department. See how to evaluate or develop from scratch a motivation system, including an intangible one, for employees of the IFRS department, depending on their competencies.
Gaete Sepulveda M. A., Eunsa, 2026.
Toward the Fifth-Generation University (5GU) is a work that proposes a transformative governance framework for institutions of higher education, capable of addressing the challenges of sustainability, digital reflexivity, and co-creation with multiple stakeholders. Drawing on a historical overview from University 1.0—focused on the preservation of knowledge—to University 5.0, the text presents a model centered on ...
Added: August 18, 2026
Lysenok N., International Journal of Computer Information Systems and Industrial Management Applications 2026 Vol. 18 No. 17s P. 533–549
This paper asks which families of volatility forecasting models create economic value in active trading, and through which integration channel that value is transmitted. Seven models drawn from four families — econometric (GJR-GARCH, HAR-J), gradient boosting (XGBoost, LightGBM), recurrent neural networks (LSTM, GRU) and a hybrid combining HAR-J with boosting — are compared on the ...
Added: August 18, 2026
Alena Bernyukevich, / Series WP BRP "Basic research program". 2025.
This essay explores the complex issue of determining the appropriate level of risk when implementing innovations within organizations. While innovation is widely recognized as a cornerstone of competitiveness, growth, and sustainability, excessive or poorly managed risk can lead to significant challenges. The discussion highlights key factors influencing acceptable risk levels, including alignment with corporate goals, ...
Added: August 17, 2026
Shaposhnikov S., Asia and Africa today 2025
Digital transformation of small and medium enterprises (SMEs) in India is critical to enhancing competitiveness and improving economic performance. It also helps address unemployment and regional inequality. However, SMEs face financial constraints, a digital skills shortage, resistance to change, and cybersecurity challenges. The authors analyze the impact of government initiatives such as Digital India, CGTMSE, ...
Added: August 14, 2026
Bessonova E., Мякишева С. М., Новиков С. В., Вопросы экономики 2026 № 8 С. 95–124
This paper examines total factor productivity (TFP) dynamics among Russian enterprises from 2018 to 2024, using translogarithmic production function estimates for 290 industries. To address endogeneity and functional dependence issues, we employ the Ackerberg—Caves—Frazer methodology with a control function approach. Our findings reveal distinct sectoral patterns. In mining, both simple average and value-added-weighted TFP rose ...
Added: August 13, 2026
BRICS Journal of Economics 2026 Vol. 7 No. 2 P. 185–209
This study provides an empirical analysis of the relationship between trade and the environment in Singapore. It offers valuable insights into reconciling economic growth and environmental sustainability in this globally significant trade center and contributes significantly to policy formulation for trade-oriented economies. The paper examines empirical trends in trade openness, foreign direct investment (FDI), economic ...
Added: August 13, 2026
Gokhberg L., Kutsenko E., Lebedeva S. et al., М.: ИСИЭЗ ВШЭ, 2025.
This publication prepared by the Russian Cluster Observatory of the National Research University Higher School of Economics Institute for Statistical Studies and Economics of Knowledge is a followup of the 2021 publication dedicated to the statistical measurement of the creative economy of Moscow.
It provides the basic economic indicators of Moscow’s creative industries, assessment of the ...
Added: August 13, 2026
Evgeniia K., Cardoni A., Makeeva E. Y. et al., Business Strategy and the Environment 2026 P. 1–17
This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow Exchange from ...
Added: August 12, 2026
Saraev V., Medovnikov D., Розмирович С. Д. et al., М.: Иннопрактика, 2020.
This report presents a brief summary of the results of a study devoted to the analysis of innovation practices in large Russian companies, their comparison with the most successful international experience, and the identification of opportunities to improve the effectiveness of innovation development tools. ...
Added: August 11, 2026
Rozhkova K., Roshchin S., Roshchina Y., Вопросы экономики 2026 № 8 С. 29–54
Стремительное развитие генеративного искусственного интеллекта (генИИ) усилило дискуссии о том, как новые технологии трансформируют рынок труда, особенно позиции и задачи, которые еще недавно мог выполнять только человек. Эксперименты показывают, что генеративный ИИ может обеспечить значительный прирост производительности, особенно менее квалифицированных сотрудников, что может приводить к возникновению индивидуальной зарплатной отдачи на рынке труда. Впервые для России ...
Added: August 11, 2026
Puchkov E., Knyaginina N., М.: Национальный исследовательский университет "Высшая школа экономики", 2026.
The report examines the ecosystem supporting the development of social entrepreneurship in Europe. It considers the historical evolution of the sector, the approaches adopted by the European Union and individual countries to defining and recognising social enterprises, and the differences between European and Russian models. Particular attention is paid to the role of social enterprises ...
Added: August 11, 2026
Междуреченск: Кузбасский государственный технический университет им. Т.Ф. Горбачева, 2026.
В сборнике представлены материалы докладов по направлениям Международной научно-практической конференции «Современные тенденции и инновации в науке и производстве»: 1. Технологии и инновации в горной промышленности; 2. Экономика, управление, финансы; 3. Информационные системы и технологии; 4. Юный исследователь. Целью этой конференции является обмен передовым опытом, повышения квалификации их участников и, вместе с тем, это способ установления и укрепления научного сотрудничества среди ...
Added: August 11, 2026
Fedyunina A., Drapkin I. M., Simachev Y. V., Area Development and Policy 2026
Trade sanctions generate asymmetric shocks in developing economies, reshaping their integration into global value chains (GVCs). Using a gravity framework covering 68 developing countries over the period 2000–2021, this paper examines how sanctions affect forward and backward GVC linkages. We find that sanctions significantly reduce both dimensions of GVC participation: backward linkages suffer deeper and ...
Added: August 10, 2026
Bereznoy A., Мировая экономика и международные отношения 2026 Т. 70 № 8 С. 16–26
Facing the growing uncertainty of the current global business environment leading multinationals are increasingly turning to strategic foresight (SF) which becomes the integral component of their corporate strategic management systems. The distinctive feature of SF is related to the recognition of multiple futures and the abilities of major market players to influence the occurrence of ...
Added: August 10, 2026
Potanin B., Statistics and Computing 2026 Vol. 36 Article 200
We propose double machine learning (DML) estimators for a partially linear model (PLM) with endogenous treatments and multivariate sample selection. We prove asymptotic normality of the estimators under mild regularity conditions and study finite sample properties on simulated data. The results demonstrate the importance of addressing sample selection in PLMs and the usefulness of the ...
Added: August 8, 2026
Papushina I. O., Shenkman E., Социологические исследования 2026 № 7 С. 31–43
The external shocks of 2022 have altered the operating environment for Russian
companies and the demand for skilled workers. This study examines how demand has responded for
different categories of professionals in the fashion industry, where the departure of international brands
has simultaneously increased uncertainty and opened up market niches for Russian manufacturers.
The empirical basis of the research ...
Added: August 7, 2026
Krylova D., Artemenko E., Yarovoy M., Общественные науки и современность 2024 № 3 С. 124–140
Разработан новый индекс оценки показателей эффективности контрольных (надзорных) органов (КНО) на основе анализа существующей системы оценки. Проверена гипотеза о параллельно действующих системах ключевых показателей эффективности (КПЭ) КНО, которые не ставят акцент на оценке уровня защиты охраняемых ценностей и не дают четкого представления о качестве работы КНО, а также не минимизируют коррупционные риски. Разработаны подходы к ...
Added: July 21, 2025
Nekrasov I., Nikolay Pravdivets, , in: 2024 17th International Conference on Management of Large-Scale System Development (MLSD).: IEEE, 2024. Ch. 998976798 P. 1–5.
Added: December 20, 2024
Chernov A., Самохин И. С., Караванова Л. Ж. et al., Вопросы истории 2022 No. 11-3 P. 144–153
The article examines the historical evolution of state awards for achievements in high performance (elite) sport in the 20th - 21st centuries. The authors use the definition of a state award proposed by A.I. Goncharov: “the highest form of rewarding citizens for services to the state and society, normatively established by the head of state ...
Added: December 5, 2024
Pichugina V., Электронный научно-образовательный журнал "История" 2024 Т. 15 № 4(138) Статья 2
The paper examines the poetic tradition of presenting the dispute between Ajax andOdysseus over Achilles’ armor, reflecting the complexity of the balance betweenpersonal claims and socially significant recognition. In the “Little Iliad”, according tothe retelling of Patriarch Photius and Pseudo-Apollodorus, and also, probably, in thetragedies “Award of the Arms” of Aeschylus and “Telephus” of Euripides, ...
Added: July 15, 2024
Pavlov P., МСФО на практике 2022 № 2
Учитывая, что спрос на специалистов по МСФО превышает предложение, стоит пересмотреть вознаграждения сотрудникам отдела международной отчетности. Смотрите, как оценить или разработать с нуля систему мотивации, в том числе нематериальную, для сотрудников отдела МСФО в зависимости от их компетенций. ...
Added: May 1, 2024
Alexey Gorin, Sarah Anderson, Andreev S. et al., Activitas Nervosa Superior Rediviva 2025 Vol. 67 No. 3 P. 107–115
OBJECTIVES: The orbitofrontal cortex in humans is a significant neural structure involved in the representation of taste, flavor, and food reward. The principal function attributed to the orbitofrontal cortex in relation to taste perception is the encoding of emotive value and the computation of perceived pleasantness. However, prior research has not specifi- cally addressed the elucidation ...
Added: November 15, 2023
Интеллектуальный капитал в системе показателей результативности (KPI) учреждений высшего образования
Вахрушина М. А., Вахрушина А. А., Международный бухгалтерский учет 2022 Т. 25 № 8(494) С. 848–868
Subject. According to national goals by 2030 Russia plans to become one of the top ten countries in the world in terms of R&D, including through the effective operation of the higher education system. In these conditions, the monitoring of the dynamics of the R&D potential and the strategic directions of national universities is ensured ...
Added: June 7, 2023
Tay Y., Корпоративный юрист. Ежеквартальное приложение 2022 № 11 С. 65–67
The article discusses the role of Arbitration managers in the bankruptcy procedure and ways to reform this institution. ...
Added: April 25, 2023