Реформы государственного счетоводства в России в XVIII веке
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.
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
This is a collection of essays on the semiotics of history, a product of the 30 years collaboration of the two co-authors. All the articles are devoted to the history of the Russian culture, treating it not as an isolated phenomenon, but as an integral part of the world culture. Semiotic analysis of various fonts allows to define both universal and pecular characteristics in the history of Rusian culture.
We publish here the complete tetx of the questionnaire concerning the state of the Russian Enpire which Diderot presented to Catherine II, followed by her replies. It is published following the manuscript found in the Prussian Archives in Berlin. An introduction presents the history of the different publications of the text, and of the Berlin manuscript.
The book presents a broad interdisciplinary view comcerning different aspects of civil service reforms in several countries, including Russia, in the context of transformation of role of state and character of its relations with civil society, what is taking place now in the leading coutries of the world. The main historical concepts of bureaucracy and contemporary searches new (post-Weberian) model of it are considered In the first - theoretical - part of book. The second part is devoted to inter-countries' comparative analysis of history and modern condition of civil service in Creat Britain, USA, Canada, France, Germany. The final section in each countries' paragraph is "The lessons for Russia". The subject of the third part is the Russian bureaucracy in historical and contemporary aspects. The American, English, Canadian, Rfzakh and Russian codes of civil servants' conduct applied to the monograth.
Electronic Government in Russia became a strategic component in the governance process. To establish trust and security in the electronic interaction process between authorities and citizens, the Russian Government aims to deliver high quality public services through a secured and comfortable environment. The complexity of Strategic eGovernment decisions is illustrated through the example of a key eGovernment solution, the Citizens Electronic Card. The Citizens eCard project case study outlines strategic management issues caused by the interrelation between eGovernment and administrative reforms in Russia. The necessary technological, legal and organisational changes performed in Russia to effectively organise the national eGovernment system are also analysed.
This chapter presents papers by the participants of the working group “Local Governance and Local Democracy”. Oxana Chernenko, Ass. Prof. of HSE, and Susan Guerra, Municipality of Oslo, Unit for Sustainability, were the academic supervisors of this group, Chuck Hirt, Council of Europe, expert, head of Citizens Network.
The group worked on the following research problems. According to the
European Charter of Local Self-Government (1985), “Local self-government denotes the right and the ability of local authorities, within the limits of the law, to regulate and manage a substantial share of public affairs under their own responsibility and in the interests of the local population”. To what extent does practice of municipal governance in the Russian Federation give us justification of this phenomenon?
Almost everywhere in theRussian Federation municipal management is not based on local self-government. The process of transferring management functions to local communities level is not developing but rather declining. The signs of interaction of local self-governance with municipal management can only be seen in rural settlements and towns. They are weak in city settlements, despite of the favorable local environment, and are not shown in any way at the municipal areas level where bodies of municipal management associate themselves with the government, and this
aspiration is supported by the regional level of the state government(power). The institute of local authorities institute is different by nature, which causes constantly arising problems with the explanation, and furthermore, with prediction local selfgovernance trends. Absence of a developed methodology does not allow to provide standard consistent recommendations about the structure of municipal authority. The
object of research is still “too young” (despite the deep tradition of self-governance in Russia, not only in rural communities, but also in towns) and still very much dependent on the local social and administrative features, as well as on the territorial and spatial features of the country.
The aim of this project was to study and analyze models of self -governance at the level of local communities through cross-country comparison (especially from a legal perspective) and to see how the European experience can be implemented in Russia.
These issues are discussed in the participants’ papers, including “Reputationbased governance and making states ‘legible’ to their citizens” by Lucio Picci, “Improving the quality of municipal service: cases on administrative reforms in the UK and Sweden” by Julia Minaeva, and “Local Governance in Scandinavian countries: is there a Common Model?” by Svetlana Tokunova.