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.
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.