The article deals with the problem of adaptation of the Russian banking system in the period f macroeconomic instability. The author studies the problem of international capital standards adoption in Russian banking system
The author considers peculiarities of application of the income approach, in particular multi-period excess earning method, and contributory asset charges in the valuation of such intangible assets as customer relationships, technology etc.
The article presents discourse analysis of media texts concerning the intercultural (diplomatic) conflict on both macro- and micro- levels. The research shows that in conflict situations official spokesmen prefer to use inductive reasoning in argumentation while journalists orient towards deductive and emotional reasoning. Discourse micro-analysis reveals that the sources of intercultural conflict are historical perspectives of two parties, legal system differences, and involvement of law enforcement agents in conflict resolution.
The article analyzes the socio-economic nature of cultural dissemination, through the process of dissemination of cultural values and cultural products in Russia at various stages of economic and social development, revealed differences in the cultural politics of the country in the field of dissemination, from the Soviet period to the modern stage. Based on the analysis articulated the strategic directions of development of dissemination of Russian cultural values and products.
The article touches upon a phenomenon of individual author's concept and possibilities for its evolution in the individual picture of the world. As an example we describe a change of the nuclear characteristic of the concept of freedom in J. Fowles' novels.
The article considers economic and social conditions needed for investing process. Country risk and methods of its management is analyzing. Private-state partnership as a way to reduce risks and to attract foreign investors in RF is recommended.
In the article there is analyzed modern stage and value of sphere of services in contemporary economics. There are reported main approaches to designing integrated theory of services. The special attention is paid to social services. It is proposed a new complex approach to the definition of social service as an object of managerial impact.
The article deals with current approaches to research on social-economic impacts of cultural events. A systematic approach is proposed to analysis of services provided within cultural events in behalf of different target groups — stakeholders.
Valuation of biological assets is one of the least described and most specific areas in theory and practice of valuation. In the absence of comparable asset prices, the appraiser may apply methodology of the income approach, which requires several subjective assumptions. The author considers peculiarities of application of the income approach to valuation of crops, animals and land lease rights; disadvantages of the income approach, including subjective assumptions, and alternative application of the comparable and direct cost approach.
The economic crisis resulted in decrease of market capitalization of the entities within Russia and abroad, reassessment of the forecasts, and impairment of fixed assets, goodwill and other intangible assets, investment properties and loans given. The author considers the main requirements of the standards for financial reporting and their application, and the main trends in impairment of assets in 2008-2010.
The article is devoted to the investigation of the peculiarities of the functioning and implementation of the speech act "compliment". The analysis is performed on the stylized German speaking involving elements of discourse analysis - intentions, situational context and other parameters.