Book
History of Accounting, Business Administration Doctrines and Development of New Methods of Management in Italy and in Russia, 2009
The collection of articles is published results of work of Russian-Italian conference. Materials of the collection are intended for teachers of higher education institutions, graduate students, students.
The objective of the study is to characterize the tendencies of the change in spatial manufacturing structure of Russian industry during the period of economic recovery (1998-2004), to formulate hypotheses concerning the factors that influenced the decision about manufacturing location / development on this or that territory and to provide data to testify the suggested hypotheses. The analysis introduced below accentuates the study of spatial concentration/ decentralization of manufacturing of certain branches/ branch complexes that can be regarded as reflection of the choice of the firm between the strategies of competition and cooperation, because this dilemma is especially acute on the spatially limited markets.
The paper analyzes the main problems of reforming the Russian system of accounting in accordance with IFRS, formulated the basic proposals for improving the process.
It is well known that there are many indicators that reflect the efficiency of company operation. One of them - Economic Value Added (EVA). From the formula of calculating EVA follows that result of this criterion influence by a number of factors. In order to get objective results when calculating EVA it is recommended to make revisions in the operational profit and capital employed. However the number of necessary revisions hasn’t been determined yet. In this article it is presented, as adjustment and the accounting of separate factors (account articles) can lead to essential changes of EVA.
Computer systems have become an integral part of the modern business environment, ensuring a dominant role for Information Communication technologies (ICT) in enterprise activities. The way the global information infrastructure facilitates competition in business has created a new corporate culture for which information systems have become vital managerial components. Business Informatics is an interdisciplinary area, integrating computer science technology and business administration. For Russia Business Informatics is a new, but already well-known education area. For the first time such educational program has been launched in the University Higher School of Economics. The Faculty of Business Informatics (FBI) of the HSE was founded in 2002 as a part of e-Russia program to meet a great demand in the market for ICT-managers.
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.