State and Local Government Reforms in France and Germany: Divergence and Convergence
The article describes International Public Sector Accounting Standards and prospects of their use in the Russian Federation. It emphasizes the need of information about diff erent parties related to public sector entities activities, the set of their fi nancial statements and major diff erences between IPSAS and IFRS/IAS.
The paper discusses how was formed the managment institutions of the Soviet tank industry, from the first steps to creating an effective administration. In focus is the problem of interaction between institutions of industrial management with the state authorities and military administration. Examples of biographies of people, responsible for managing tank industry, shows how varied the Soviet administrative elite, and how these people influence the formation of the Soviet "administrative culture".
The article deals with the correlation of the current classification of the budgets costs with the task to pass to the program structure of the Federal budget costs; analysis of the composition of the costs codes of some state programs and program projects. The author has considered the components of the costs codes of the budgets, showed ways of correcting the definition principles of both a number of sections, subdivisions, target costs and of the principals of the budget means. The article makes proposals of the budget costs classification to be reorganized, so that the program costs structure be eflected.
The article tries to assess the role of health statistics of the people in the state-run Health Service in modern Russia. The article analyses the problems connected with collecting statistics and concludes that medical statistics does not reflect the real situation in the Health Service and the health state of the nation. Taking this into account, the author suggests considering statistics as a means in the struggle for the distribution of resources and as a form to prove that the decisions taken on resources distribution are correct.
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.
The article is devoted to the study of the authoritarianism prevalent in the mass consciousness of Russians. The article describes a new approach to the consideration of the authoritarian syndrome as the effects of the cultural trauma as a result of political and socio-cultural transformation of society. The article shows the dynamics of the symptoms of the authoritarianism, which appear in the mass consciousness of Russians from 1993 to 2011. This paper proposes a package of measures aimed at reducing the level of the authoritarianism in Russian society.
This work looks at a model of spatial election competition with two candidates who can spend effort in order to increase their popularity through advertisement. It is shown that under certain condition the political programs of the candidates will be different. The work derives the comparative statics of equilibrium policy platform and campaign spending with respect the distribution of voter policy preferences and the proportionality of the electoral system. In particular, it is whown that the equilibrium does not exist if the policy preferences are distributed over too narrow an interval.
The article examines "regulatory requirements" as a subject of state control over business in Russia. The author deliberately does not use the term "the rule of law". The article states that a set of requirements for business is wider than the legislative regulation.
First, the article analyzes the regulatory nature of the requirements, especially in the technical field. The requirements are considered in relation to the rule of law. The article explores approaches to the definition of regulatory requirements in Russian legal science. The author analyzes legislation definitions for a set of requirements for business. The author concludes that regulatory requirements are not always identical to the rule of law. Regulatory requirements are a set of obligatory requirements for entrepreneurs’ economic activity. Validation failure leads to negative consequences.
Second, the article analyzes the problems of the regulatory requirements in practice. Lack of information about the requirements, their irrelevance and inconsistency are problems of the regulatory requirements in Russia.
Many requirements regulating economic activity are not compatible with the current development level of science and technology. The problems are analyzed on the basis of the Russian judicial practice and annual monitoring reports by Higher School of Economics.
Finally, the author provides an approach to the possible solution of the regulatory requirements’ problem. The author proposes to create a nationwide Internet portal about regulatory requirements. The portal should contain full information about all regulatory requirements. The author recommends extending moratorium on the use of the requirements adopted by the bodies and organizations of the former USSR government.