Article
История развития науки об экономике предприятия в Германии в период 1919-1933 гг.
The paper deals with the main directions of the development of science about the economy of the enterprise in Germany in the period of 1919-1933. At that time, the German scientists elaborated the methods of accounting data protection from the negative influence of the inflation. Another focus of their work was the development of the productive efficiency management.
Questions of reduction of the passenger and freight railway transportation costs, identification of reserves of optimization of the financial and economic activities are actual. First of all, the organizations of railway transport, which focused on increasing of profitability of primary activities and the competitiveness at the expense of reduction of the prices and tariffs, are interested in their decision. Secondly, it is important for the organizations – users of services for whom costs of transportation often make essential value in the general set of expenses for the period. In the present article we analyze the main calculation’s features of the passenger and freight transportation costs in the railway transport organizations, following the results we offer the directions of improvement of the accounting of expenses in the studied companies.
The present article analyzes the current state, trends and structure of costs in Russian railway transport companies, generalizing on the main calculation features of the passenger and freight transportation costs. Based on the results of the analysis, directions of improvement for the calculation methods in the studied companies are offered. The results of the study can be used as a basis for the development of management accounting methodology in Russia and abroad.
Book Review: Beckert J., Musselin Ch. (eds) (2013) Constructing Quality. The Classification of Goods in Markets, New York: Oxford University Press. 342 p.
This review discusses the collection of articles edited by J. Beckert and C. Musselin, Constructing Quality: The Classification of Goods in Markets. The collection is focused on the processes of social construction of criteria for the quality of market goods in modern consumer markets. It is intended to contribute to the body of literature on the mechanisms for evaluation, classification, and commensuration, a request for which surfaces in a whole variety of social areas in a modern society (characterized by the rise of calculation and managerialism). This review covers both the main problems emerging in this thematic field and the answers suggested by the authors of the articles in this volume. Thus, the reader is encouraged to think about the ways in which social values are translated into market categories, which actors contribute to this process, which tools are used for consolidating the criteria of quality, where the conditions of confidence in these criteria are hidden, why there may be discrepancies and how they can be overcome, as well as a number of other issues. The common theme of the volume and the review is the idea that the quality of market goods is a relatively fluid polyvalent category, and interpretations of this term are often diverse depending on the type of good, the degree of its social entanglement, the institutional and socio-cultural environment of the market, as well as value-oriented attitudes and the structural positions of the subjects who must make judgments and evaluations of the market commodity. The problem of the quality of market goods is interesting for sociologists not as a practical problem, but as another angle which makes it possible to see the mechanics of the social order of the market in action. The market consensus concerning the quality of the goods exchanged for money conceals both the observance of the typical social norms of the given historical period and the adherence to the principle of parity of the parties, that is, the mutual recognition of the fairness of market transaction by the buyer and the seller. Thus, an issue which seemed secondary, how the social attitudes are formed with respect to the quality standards of market goods, has instead a central place among the dilemmas of how modern consumer markets function and reproduce.
At calculation of the power indices, both well-known (Banzhaf, Shapley-Shubik and others and new (depending on the agent preferences) indices, one generally has to enumerate almost all coalitions, that is, the subsets of the set of players, which makes calculations impossible if the number of players exceeds fifty. Yet, if all players have an integer number of votes, there are players with the same number of votes, many coalitions have equal total number of votes or the sum of votes of all players is small, then the algorithms based on calculations using the generating functions become efficient. But these algorithms works only for classical power indices and some particular types of the power indices based on agents’ preferences. In this paper we consider an important specific case when all players have the same number of votes. For classical power indices in this case all players have the same power. However, it is not the case for the indices which allow preferences of agents. We introduce effective algorithms for calculation of the latter indices for most types of these indices.
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.