Экономическая история: Ежегодник. 2014/15
This article consists of a series of short essays dedicated to a certain chapter of the 'popular' socioeconomic history (with a particular focus on the institutional development problems) of the former East Prussia from the Antiquity to present days. The authors tackle the issues of the economic history of amber, the role of the Hanse in the development of medieval trade, the QWERTY-effects in rail rack standards, and the peculiarities of the development of the Kaliningrad region in the post-Soviet period.
The paper analyzes the characteristics of perception of creativity E. Le Roy Ladurie in the USSR and Russia. Pathways of information was the academic medievalists reviews, reviews of professional critics of bourgeois historiography, abstract journals and collections. During the perestroika years the popularity of Le Roy Ladurie has increased significantly, but the introduction to his work was limited by methodological declarations, not research monographs.
The article describes the evolution of the accounting knowledge from the simple registration technique to economic and social institution, in medieval Italy. It is shown that the institutionalization of accounting was completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field. Examined the interrelations of this process with a business environment, political, social, economic and cultural factors of Italy by the XII-XVI centuries.
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.