Становление и развитие процесса конвергенции двух видов стандартов: МСФО и US GAAP
In March 2011 scholars met in Prague at the conference Interculturalism, Meaning and Identity. This event revitalised this important theme related to Diversity and Recognition. The terms 'interculturalism' and 'integration' are experiencing a renaissance. As the extent of human movement between nations increases attempts are made to balance cultural difference and social cohesion. In some contexts immigration and settlement policies are becoming more draconian in response. Because of this, interculturalism can take on many meanings. However, pivotal to the way interculturalism is understood is identification. As the relationship between nation, ethnicity and language becomes more complex so too do the ways in which people represent them selves. The cultural resources drawn on and the processes used to form identities are examined in this truly international collection. So too are the implications of these developments for how we theorise culture, meaning and identity.
The current state of methods of the solution of boundary problems of mechanics of continuous environments is characterized. It is noted that packages of applied programs applied in engineering practice are based on the methods leading to solutions of boundary problems in the form of massifs of numbers. As a shortcoming the im-possibility of a reliable assessment of an error of such decisions for the majority of complex engineering chal-lenges is noted. As the alternative is stated an essence of a fictitious canonic regions method. It is shown that its application leads to solutions of boundary problems not in the form of massifs of numbers, but in the form of the functions which are identically satisfying with to the differential equations of boundary problems. The main ad-vantage of the fictitious canonic regions method - high precision of received results and possibility of a reliable assessment of their error. The review of stages of development of the fictitious canonic regions method is executed. The review of the works devoted to its application for the solution of scientific and engineering problems is executed.
Technology foresight has been increasingly undertaken by developing countries to identify technologies whose adoption might serve as a platform for future economic growth. However, foresight activities have not, by and large, resulted in well-developed policy initiatives. Three factors are relevant for improvement. First, foresight activities would benefit from being more informed by the convergence literature and global convergence experience over the past several decades, and should therefore incorporate organically the concepts of absorptive capacity and technology gap into foresight exercises. Second, certain preconditions – in particular the existence of a functional national innovation system – enhance the likelihood that foresight exercises will be successful. Third, in order to achieve wide buy-in and promote the sustainability of initiatives generated by the foresight activity, developing countries are advised to consult widely in the foresight process. Policies emanating from foresight activities should additionally address two core challenges: a) a clear definition of those technologies that should be developed internally vs. those that should be sourced from abroad and b) identification of the internal capabilities to be developed in conjunction with those technologies targeted for acquisition from abroad.
In this paper we study convergence among Russian regions. We find that while there was no convergence in 1990s, the situation changed dramatically in 2000s. While interregional GDP per capita gaps still persist, the differentials in incomes and wages decreased substantially. We show that fiscal redistribution did not play a major role in convergence. We therefore try to understand the phenomenon of recent convergence using panel data on the interregional reallocation of capital and labor. We find that capital market in Russian regions is integrated in a sense that local investment does not depend on local savings. We also show that economic growth and financial development has substantially decreased the barriers to labor mobility. We find that in 1990s many poor Russian regions were in a poverty trap: potential workers wanted to leave those regions but could not afford to finance the move. In 2000s (especially in late 2000s), these barriers were no longer binding. Overall economic development allowed even poorest Russian regions to grow out of the poverty traps. This resulted in convergence in Russian labor market; the interregional gaps in incomes, wages and unemployment rates are now below those in Europe. The results imply that economic growth and development of financial and real estate markets eventually result in interregional convergence.
The historical changes in Central and Eastern Europe demanded suitable paths for the transition from centrally planned to market based economies. The lack of relevant experience added to the challenge, giving rise to the incalculable risks of implementing untested policies. By focusing on monetary policy, trade, and convergence, this volume addresses some of the most urgent economic policy issues in the transition economies of Central and Eastern Europe and beyond.
The article reveals the problem of convergence of direct and inverse problems in Earth Sciences, describes the features and application of these problems, discloses analytical features of direct and inverse problems. The convergence criteria and conditions for convergence were presented. This work is supported by the Grant of the Government of the Russian Federation for support of scientific research, implemented under the supervision of leading scientists in Russian institutions of higher education in the field "Space Research and Technologies" in 2011–2013.
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.
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.