Создание государственно-частного партнерства и дифференциация оплаты медицинской помощи в зависимости от объемов фактически выполненных услуг
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
Monograph contains of a comprehensive research in the field of managing development system of national and international transport corridors (ITC) and devoted to the urgent, but relatively poorly understood and insufficiently covered in the scientific and academic publications the problems of strategic planning, logistics infrastructure and the formation of integrated transport and logistic systems, the organization of multi - and intermodal transportation of cargo in containers to ensure the implementation of export-import and transit potential of Russia in the global system of ITC.
The monograph consists of four interrelated sections. The first section analyzes the history of development and current state of European and Asian ITC passing through the territory of Russia. It is shown that the role of Russia in the development of transit flows of goods in the global system of ITC is prior. The second section is devoted to multi-modal and intermodal freight technologies of the system - and goods movement on the ITC. It addresses the organizational and technological features and the classification of multimodal transport of goods, development trends of intermodal freight containers, justified by the benefits of inter - and multi-modal transportation technologies and their economic efficiency. The main part of the monograph is the third section, in which great attention is paid to strategies for creating major transportation hubs and ports core network of terminal facilities and logistics centers and the formation of integrated transport and logistics systems in the areas of attraction for national and international transport corridors. The final fourth section is devoted to the geopolitical and practical issues of formation in Russia of international transport corridors and issues of national security Russia. The book is designed for a wide range of employees, managers and entrepreneurs of transportation, freight forwarding, industrial and commercial companies, academics and experts in the field of transport economics, foreign trade activities, logistics, distribution and logistics of transport, it can be used by federal and regional governments, researchers, teachers, postgraduates and students of higher educational institutions and economic profile.
In the present work there are questions of government cluster’s policy based on the strategic management system. There are determined the instruments of cluster’s policy realization, the role of development institutions in using of different forms of public-private partnership and problems of cluster’s structures creation.
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 paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.
портовый менеджмент, показатели деятельности, анализ эффективности, система учета, распределение издержек, методы анализа деятельности портовой системы
At present many industries reveal tendency for setting up of vertically integrated companies (VIC) the structure of which unites all technological processes. This tendency proved its efficiency in oil industry where coordination of all successive stages of technological process, namely, oil prospecting and production -oil transportation - oil processing - oil chemistry - oil products and oil chemicals marketing, is necessary. The article considers specific features of introduction of "personnel management" module at enterprises of oil and gas industry.
vertically integrated companies; personnel management