Book
Учет полуфабрикатов в инновационной сфере судостроения. Актуальные проблемы экономики и бухгалтерского учета: Сборник научных статей. Электронное издание.
The article analyzes the cost and value approaches to evaluation of rights for usage of intellectual property. The author suggests that the legislation on intellectual property should be updated by adding an inclusive legal method.
Small business is presented as an example where controlling without management exists. The results of a poll are presented that was targeted at revealing attitude of small businesses towards controlling and the related concepts. A number of suggestions on tools, that foster usage of controlling in small business is presented.
The research work presents an analysis of the educational demands of middle managers of the modern University, as well as the motives of their occurrence. The practical importance of the results of the study/is to solve the problems of management accounting of the effectiveness of professional interactions of managers in the transition to the project activity to obtain additional resources for the development of the educational organization The study of factors and motives of formation of qualification deficits of managers of the University, which contributes to the solution of problems of management accounting efficiency of professional interactions of managers in the transition to the project activity.
The book is devoted to consideration in a popular form of evolution of one of the most debatable creations of the Western European metaphysics - the ontological argument better known as the ontological argument of evidence for God's existence. The ontological argument is a logical nonsense for classical the subject - object relation; it becomes the natural phenomenon in the reflexive systems including cognitive activity of the subject as an element of the functioning and existence. The concept of classical and non-classical arguments has allowed the author to analyze argument development as process of formation of the reflexive methodology in the course of the Western philosophy development. From the standpoint of the received results, the methodological problems of economic science related to the alienation and also the reflexive paradoxes encountered within sociology of knowledge are analyzed in the last part of the book. The book is primarily addressed to specialists in the field history of philosophy and methodology of social knowledge, philosophy and sociology of religion, and also to all who are interested in fundamental questions of classical metaphysics.
This article analyzes a sequential search model where firms face identical but stochastic production costs, the realizations of which are unknown to consumers. We characterize a perfect Bayesian equilibrium satisfying a reservation price property and provide a sufficient condition for such an equilibrium to exist. We show that (i) firms set on average higher prices and make larger profits compared to the scenario where consumers observe production costs, (ii) expected prices and consumer welfare can be non-monotonic in the number of firms, and (iii) the impact of production cost uncertainty vanishes as the number of firms becomes very large.
The article analyzes the cost and value approaches to evaluation of rights for usage of intellectual property. The author suggests that the legislation on intellectual property should be updated by adding an inclusive legal method.
Small business is presented as an example where controlling without management exists. The results of a poll are presented that was targeted at revealing attitude of small businesses towards controlling and the related concepts. A number of suggestions on tools, that foster usage of controlling in small business is presented.
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.