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Использование международных стандартов финансовой отчетности общественного сектора в целях подготовки финансовой отчетности вузами для последующего применения бенчмаркинга
Международный бухгалтерский учет. 2018. Т. 21. № 11(449). С. 1253–1266.
Черткова А. В., Городилов М. А.
Subject This article analyzes the reasons of application of International Public Sector Accounting Standards (IPSAS) to use the benchmarking technique by higher education institutions in Russia. Predominantly, the article explores the competitive benchmarking of financial performance.
Objectives The article aims to identify the need to use IPSAS in order to prepare financial statements by universities for the subsequent application of benchmarking.
Methods For the study, we used a comparative analysis.
Conclusions Benchmarking on the basis of public financial reporting, drawn up in accordance with IPSAS, provides an opportunity for higher education institutions in Russia to adopt the world universities' best practices to increase their own competitiveness. These possibility and opportunity arise as a result of the fact that the IPSAS-based compiled reporting can be compared with the identical performance figures of foreign universities.
Kalinin A. M., Проблемы прогнозирования 2026 № 1 С. 45–55
Rosstat's publication of basic input–output tables for 2021, given the five-year periodicity of such materials, represents a significant event for Russian economic science. The article provides an overview of some of the features and properties of the published tables and the results of their use for the analysis of technological changes and import dependence. It ...
Added: May 26, 2026
Tkachuk A., Романова В. В., Экономические науки 2026 № 2 С. 561–565
Актуальность статьи обусловлена трансформацией мирохозяйственных связей под влиянием
Китая. Степень разработанности отражена в полярных оценках экспансии КНР. Объект — экономическая экспансия Китая, предмет — модели взаимодействия со странами Глобального Юга.
Методология базируется на геоэкономическом подходе и концепции асимметричной взаимозависимости. Практическая значимость заключается в выявлении рисков долговой и технологической
зависимости и рекомендациях для стран-партнеров по выстраиванию сбалансированного сотрудничества. ...
Added: May 26, 2026
Kalinin A. M., Вопросы экономики 2025 № 8 С. 26–43
The study of the consequences of the application of individual sanctions instruments at the level of industries or segments of the economy allows us to assess the components and factors of overall sustainability, the effectiveness of the state policy. The paper provides an econometric assessment of the impact of US SDN list sanctions on Russian ...
Added: May 26, 2026
Kalinin A. M., Проблемы прогнозирования 2024 № 1 С. 35–53
The dynamics of the Russian economy in 2022 did not develop along the trajectories expected in most forecasts. Investments in fixed assets, contrary to expectations, decreased slightly; some industries have seen growth. The article offers an analysis of the 2022 results from the point of view of justification of views on the factors determining investment ...
Added: May 26, 2026
Kalinin A. M., Проблемы прогнозирования 2024 № 2 С. 21–33
The article discusses issues related to the assessment of import dependence and the results of the import substitution policy in the period 2016–2020. An overview of options for assessing import dependence indicators is provided, and the possibility of using resource and use tables published by Rosstat is substantiated. The main analysis tool is calculated tables ...
Added: May 26, 2026
Kalinin A. M., Вопросы экономики 2023 № 7 С. 100–114
The paper assesses some of the consequences of Russia’s accession to the World Trade Organization (WTO). Whereas much discussion about its costs and benefits happened during the WTO negotiations and in the first years after the accession, there was little said on the real consequences afterwards. The aim of the research is to assess the ...
Added: May 26, 2026
Kalinin A. M., Общество и экономика 2023 № 4 С. 53–63
The withdrawal of foreign companies from the Russian market due to a change in the political situation has been a new trend for the Russian economy. The study shows that the actual scale of closure of foreign legal entities is insignificant, and even smaller than in previous years: the maximum number of legal entities was ...
Added: May 26, 2026
Kalinin A. M., Вопросы государственного и муниципального управления 2023 № 3 С. 7–25
Customer-centricity (client-centricity) is a new concept for Russian public governance. However, since 2022, the implementation of the relevant principles has been brought to the level of a national strategic initiative. The article proposes an analysis of the issues to be considered when implementing customer-centricity in the practice of government agencies and institutions. The article examines ...
Added: May 26, 2026
Styrin E. M., Ataeva A., Жатикова Д. В. et al., Регион: Экономика и Социология 2026 № 2 С. 31–55
There remains a pronounced interregional differentiation in the level of digital development across the Russian Federation, which necessitates a comprehensive analysis of the factors influencing the digital maturity of public administration bodies in the country’s regions. This article offers a quantitative assessment of the impact of external socioeconomic, institutional, and technological factors on the level ...
Added: May 26, 2026
Switzerland: Springer Publishing Company, 2026.
In this volume of “Lecture Notes in Networks and Systems” we are pleased to present the proceedings of the 25th International Multidisciplinary Conference on Reliability and Statistics in Transportation and Communication” (RelStat-2025), which took place in hybrid form in Riga, Latvia on October 16–18, 2025. This event belongs to a con ference series started in ...
Added: May 25, 2026
Шелованова Т. И., Синяков А. А., Russian Journal of Economics 2025 No. 11 P. 47–75
The booming retail trade and the above-target consumer prices inflation in 2023–2024 in Russia, amid tightening monetary policy stance, raise an issue of the strength of the monetary policy interest rate channel. The focus of our paper is the interest rate elasticity (given inflation expectations) of a household’s loan request probability. We argue that a ...
Added: May 25, 2026
Kaisarova V. P., Коклев К. С., СПб.: Издательство СПбГЭУ, 2025.
The article examines the trends in the development of territorial accessibility of public transport for the population of the largest city based on the geoinformation analysis of the spatial features of its infrastructure. The article provides a transport dynamic for the period 2015-2024 based on cluster analysis of data on individual types of transport and ...
Added: May 25, 2026
Paklina S., Parshakov P., Teplykh G., The Journal of the New Economic Association 2026 Vol. 70 No. 1 P. 279–301
This paper investigates the relationship between online recruitment and unemployment in Russia within the Beveridge curve (the unemployment–vacancy curve) framework. Using panel data for 81 Russian regions over the period 2006–2022, we examine how the expansion of online job boards affects regional unemployment dynamics. The empirical
analysis is based on fi xed- effects and instrumental- variable ...
Added: May 22, 2026
Rincon C. J., Alekseeva O., Vukovic D. et al., Risk Management 2026 No. 28 Article 38
This study examines the long-term effects of the European Central Bank’s (ECB) unconventional monetary policy (UMP) interventions on the yields of sovereign bonds in the Eurozone. Using a sample of 14 European countries from January 2009 to December 2023, our findings indicate that increases of 1 billion euros in the ECB’s balance sheet are associated ...
Added: May 22, 2026
Монгуш В. Р., Novikova A., Креативные индустрии 2026 Т. 2 № 1 С. 23–41
This article analyzes the historical and cultural background, as well as the current situation and development prospects of the creative industries ecosystem in the Republic of Tuva. A comparative analysis of this remote, subsidized region and its neighbors, the Sakha Republic (Yakutia) and Krasnoyarsk Krai, revealed its strengths, vulnerabilities, and strategies of young creative professionals ...
Added: May 21, 2026
Zizin A., Деева А. В., Деева В. В. et al., Инновации и инвестиции 2025 № 6 С. 36–39
The article is devoted to the study of the innovative infrastructure of Russian universities. The importance of developing innovative infrastructure, the practice of their formation (using the example of the country's leading universities) is studied. A classification of infrastructure objects is given and the effectiveness of their use in the practice of Russian universities is ...
Added: May 21, 2026
Plotnikov S., Деева В. В., Тенденции развития науки и образования 2023 № 102-2 С. 113–120
In the scientific article are considered the main technologies of corporate innovative entrepreneurship. Each technology is examined separately, which allows for understanding the purposefulness of using each tool in practice at your company. ...
Added: May 21, 2026
Plotnikov S., Деева В. В., Деева А. В., Тенденции развития науки и образования 2023 № 102-2 С. 64–67
Short-term cyclicity in modern economic systems is caused by a number of factors, including insufficient information. Information about the state of the market, supply and demand is received with a delay due to the processes of its collection, processing and dissemination. The time lag in obtaining information affects the business activity of enterprises, since they ...
Added: May 21, 2026
Efremov A., Timofeev A., Ilyasov Y. et al., , in: ПАРАЛЛЕЛЬНЫЕ ВЫЧИСЛИТЕЛЬНЫЕ ТЕХНОЛОГИИ (ПаВТ’2025).: Издательский центр Южно-Уральского государственного университета, 2025. P. 56–81.
Accurate benchmarking is critical for selecting computing architectures optimized for machine learning (ML) tasks. Conventional benchmarks such as High-Performance Linpack (HPL) and High Performance Conjugate Gradients (HPCG) often fail to capture the diversity and complexity of modern ML workloads. This study investigates the correlation between hardware parameters (e.g., processor architecture, cache size, frequency) and ML ...
Added: April 4, 2026
Malofeeva T., Tronov A., Герасименко Е. А., Вестник Академии знаний 2025 № 2(67) С. 411–420
. In this article, we analyzed how a company's level of transparency and overall sustainability can improve the financial results of firms in the fashion industry. It is important to explore the contribution of corporate sustainability for a set of companies that vary in location, production niche, market capitalization, brand policy, etc. A total of ...
Added: November 27, 2025
Козменкова С. В., Ижнина Л. П., Киселева И. А., Дайджест-финансы 2023 Т. 28 № 4 (268) С. 439–460
Subject. This article discusses the issues related to the bankruptcy of organizations and the conduct of financial and economic expert examination in cases of bringing the debtor controlling persons to subsidiary liability during the investigation of the bankruptcy of organizations.
Objectives. The article aims to study the peculiarities of the methodology of financial and economic expert ...
Added: February 28, 2025
Shevchenko V., Belousov N., Vasilev A. et al., , in: KDD '24: Proceedings of the 30th ACM SIGKDD Conference on Knowledge Discovery and Data Mining.: Association for Computing Machinery (ACM), 2024. P. 5701–5712.
In the rapidly evolving domain of Recommender Systems (RecSys), new algorithms frequently claim state-of-the-art performance based on evaluations over a limited set of arbitrarily selected datasets. However, this approach may fail to holistically reflect their effectiveness due to the significant impact of dataset characteristics on algorithm performance. Addressing this deficiency, this paper introduces a novel ...
Added: November 24, 2024
Arkhipova M., Sirotin V., , in: 2024 17th International Conference on Management of Large-Scale System Development (MLSD).: IEEE, 2024. Ch. 12 P. 1–4.
Added: October 14, 2024
Городилов М. А., Черткова А. В., Пермь: Пермский государственный национальный исследовательский университет, 2023.
В монографии рассматриваются теоретические аспекты стандартизации, раскрываются основное понятие и содержание МСФО ОС, исследуется опыт применения международных стандартов в общественном секторе России и за рубежом. Излагаются особенности составления финансовой отчетности учреждениями высшего образования России, анализируется практика применения федеральных стандартов бухгалтерского учета государственных финансов, разработанных на основе МСФО ОС. Уделено внимание дальнейшему этапу реформирования учета и ...
Added: January 31, 2024