Проблемы использования налоговой и бухгалтерской амортизации в финансовой модели инвестиционного проекта
The evolution of two subject economic areas is investigated and described - economy as an economic system and economic imperialism, from the stage of their origin to the present.
Сollection of scientific articles
In this paper the economic and legal analysis of the two concepts – “servage” and “serfdom” – is explored. Some arguments in favor of the interpretation of this phenomenon as serfdom are proposed. This term, as we suggested, better explains the processes taking place in the Russian Empire within both the real and the conceptual contexts of its development
Overview of the impacts of COVID-19 pandemic and implementation of UN Paris Climate Agreement on Russian economy and business
State of economy, investment activity of business, interaction of business and authorities: old problems, new format of relations.
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.