Тотальная прозрачность: рейтинги и индексы в отечественном образовании и науке
The purpose of this paper was to find out how the ideas of transparency and accountability were mirrored in Russian universities’ practices within last decade. Quantification and Scientometrics are shown as the main instruments of these ideas' implementation. The case-study was designed to show the dynamics of Russian scientists’ interest to the universities activity metrics, by the means of National electronic library (e-library.ru). Two main trends for the transparency technologies in Russian education were revealed: “how much to pay” and “for what to pay”. We discussed the purposes' understanding insufficiency and imitation nature of some reforms.
JEL Codes A12, A13, I21, I23, M4, Z13
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
The article examines the status system of the local academic community of St. Petersburg sociologists. The list of most cited authors was obtained from citation analysis of selected Russian sociological journals. The results suggest that the status system is divided in isolated segments with few citation exchanges between different segments. Each part of the sociological community produces its own list of influentials. With a few exceptions there are no authors central for the whole community. Even the embeddedness of various segments in the same local space does not stimulate circulation of attention between different parts of the community.
Hungary, Romania and Turkey, which previously had much in common (including huge external imbalances), now seem to be following different paths. Hungary was able to orchestrate a fast but painful transition to a positive current account (and thus stabilized its external debt/GDP ratio), Romania's current account deficit has decreased, although the balance remains negative, and Turkey is still struggling to finance its external deficit of over 7% of GDP.
Proceedings of the International Society for Informetrics and Scientometrics Conference. Indexed in Web of Science and Scopus.
The article is aimed at researching and finding gaps in the state regulation of information support for the attraction of foreign investments. In addition, the issue of foreign investors' access to information is examined.
For the past 37 years, the annual G8 summits have generated a wide breadth of declarations and communiqués binding the leaders to hard commitments across a diverse range of global policy issues. The extent to which the G8 members comply with their annual commitments has, in recent years, become a hotly contested topic, pitting academics, politicians, policy wonks and newsmakers against each other in an effort to understand whether commitments by the G8 do, in fact, matter. Given this era of ongoing domestic political constraints and conflicting global demands, does the G8 have the ability and, indeed, the capacity not only to make, but also to keep the commitments its members collectively generate at their annual summits?
This paper analyses from a financial perspective one of the most controversial of company assets, namely goodwill. The controversial nature of goodwill lies not only in its definition but also in its evaluation and accounting disclosure, giving rise in recent years to an important line of research centred on impact of goodwill on company performance.
The paper has a two-fold objective: First, to compare international and national standards of accounting of goodwill, to work out a number of suggestions for unification and optimising of accounting methods; and secondly to evaluate the impact of goodwill from the perspective of company value. The comparison focuses on the advantages and potential complexities of international standards highlighting the many problems and ambiguities that will arise in the application of those rules for Russia. On the other hand, we underline that both the acquired and the generated goodwill influence the value of a company and unifiacation of accounting methods is inevitable.
The paper analyzes the main problems of reforming the Russian system of accounting in accordance with IFRS, formulated the basic proposals for improving the process.
Students' internet usage attracts the attention of many researchers in different countries. Differences in internet penetration in diverse countries lead us to ask about the interaction of medium and culture in this process. In this paper we present an analysis based on a sample of 825 students from 18 Russian universities and discuss findings on particularities of students' ICT usage. On the background of the findings of the study, based on data collected in 2008-2009 year during a project "A сross-cultural study of the new learning culture formation in Germany and Russia", we discuss the problem of plagiarism in Russia, the availability of ICT features in Russian universities and an evaluation of the attractiveness of different categories of ICT usage and gender specifics in the use of ICT.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The results of cross-cultural research of implicit theories of innovativeness among students and teachers, representatives of three ethnocultural groups: Russians, the people of the North Caucasus (Chechens and Ingushs) and Tuvinians (N=804) are presented. Intergroup differences in implicit theories of innovativeness are revealed: the ‘individual’ theories of innovativeness prevail among Russians and among the students, the ‘social’ theories of innovativeness are more expressed among respondents from the North Caucasus, Tuva and among the teachers. Using the structural equations modeling the universal model of values impact on implicit theories of innovativeness and attitudes towards innovations is constructed. Values of the Openness to changes and individual theories of innovativeness promote the positive relation to innovations. Results of research have shown that implicit theories of innovativeness differ in different cultures, and values make different impact on the attitudes towards innovations and innovative experience in different cultures.