ФОРСАЙТ ФИНАНСОВЫХ ПРОФЕССИЙ: БУХГАЛТЕР И АУДИТОР (ИТОГИ КРУГЛОГО СТОЛА)
The review summarizes the results of the round table "Foresight Of Financial Professions: Accountant And Auditor (Results Of The Round Table", held on 20.12.2017 by the Department of Finance, Faculty of economic Sciences of the HSE in cooperation with the Department of accounting, analysis and audit of Financial University and devoted to the discussion of future trends and new requirements to professional training of specialists in accounting and auditing.
The present publication is the result of discussions at an international expert workshop “Using Technology Foresights for Identifying Future Skills Needs”. The workshop was organized in Russia in July 2013 and brought together leading skills anticipation and high-level national technology foresight experts from Brazil, China, the Czech Republic, Germany, India, Japan, Korea, Romania, Russia and Switzerland. Throughout the workshop national and regional cases of skills anticipation using technology foresight have been presented; participants also discussed a potential convergence of disciplines and an integrated new approach to skills technology foresight. This fruitful discussion has become instrumental for further work on pioneering the method of identifying future skills needs based on a technology foresight.
The method is pending implementation in two pilot countries in selected sectors with particular attention to building policy recommendations applicable to the contexts of developing countries. The results are expected to be of substantial value for governments, sectoral bodies, employers and workers organisations, in their efforts to bridge the gap between the skills demand and supply, which arises of technological change.
This study provides insights into the structure, content, images and values that form the accounting-related concepts in Russian. Comparative linguo-cultural analysis was applied to the semantic spaces of accounting concepts in Russian and English. It is shown that the low status of accounting theory in Russia is defined by the fuzziness of its concept.
Recent developments in international football governance seem to be progressively leading toward an increasing use of technological devices for refereeing purposes. Opponents to change are often portrayed as old-fashioned or conservative. Philosophy might be of some help to overcome the dispute. In this paper, we first explore several concepts that are central to the current debate on football refereeing. Then, we determine the business of referees in relation to rules. We assess different arguments displayed regarding the role of chance and skills in competitions. Finally, we argue for the idea of referees as full players in football games.
Russia has adopted a law regulating the activities of credit rating agencies. The article analyses the rules for admission of rating agencies in the market in terms of protecting the rights of users of credit ratings. The author believes that imposed strict requirements would not improve competition of independent credit rating agencies in this market. Comparison of regulation of rating agencies with similar activities of the audit organisations shows only stringent requirements for the first, with very soft regulation of auditors. At the same time there are no effective mechanisms to protect the rights of rated entities and the users of credit ratings.
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.