Векторы бюджетной децентрализации и эффективность межбюджетного регулирования
Demyanova E.A. SPAIN IN THE EU: RESULTS. This article is devoted to studying of the results of Spain's accession to the European Union. The research is based on investigation of gradual integration of Spain in the carrying out of the main EU policies, such as: fiscal, monetary, foreign trade and foreign exchange, and estimation of how this affected the Spanish economy. As a result of realized analysis the following conclusion can be made - the participation in EU policy has helped Spain to deal with many problems that existed for a long time and leaded to stabilizing economic growth rates.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.