Accounting Systems Analysis and Design
This paper describes the experience of the application of the design approach which is used in the HSE - Nizhny Novgorod in the teaching of accounting (financial) accounting, auditing, economic analysis. The stages of a complex project, as benefits of this approach and the problems that arise.
This article attempts to analyze the requirements of modern society living at the time of innovation-driven economy to education and determines the main objectives that, as the authors believe, should become the cornerstone in reforming the system of education.
Brazil and Germany have a "shared history" or shared stories that refer not only to the similarities and differences between the two countries, but also to cultural approaches between them despite the socio-cultural differences and geographical distance. Accordingly, the contributions in this volume highlight the German Brazilian relations in design, film, literature, and media. At the same time they discuss motivations, connections, comparisons and inspirations of these relations.
This paper analyses from a financial perspective one of the most controversial of company assets, namely goodwill. The controversial nature of goodwill lies not only in its definition but also in its evaluation and accounting disclosure, giving rise in recent years to an important line of research centred on impact of goodwill on company performance.
The paper has a two-fold objective: First, to compare international and national standards of accounting of goodwill, to work out a number of suggestions for unification and optimising of accounting methods; and secondly to evaluate the impact of goodwill from the perspective of company value. The comparison focuses on the advantages and potential complexities of international standards highlighting the many problems and ambiguities that will arise in the application of those rules for Russia. On the other hand, we underline that both the acquired and the generated goodwill influence the value of a company and unifiacation of accounting methods is inevitable.
Over the past decade Russia has experienced stable economic growth with Gross Domestic Product (GDP) growing by 7 percent per year from 1998 to 2007. While the nation still enjoys a relatively healthy growth rate, analysis shows that the sources for the future growth are limited and to boost growth Russia should rely on increasing labor productivity. Improving productivity will impose new demands on Russia's workforce requiring better skills to satisfy the needs of economy growth. The international business environment survey reports that Russia's private sector considers the lack of skills and education of workers to be the most severe constraint on its expansion and growth. Despite the very high level of formal education attained by Russian workers the problem behind this may be explained by the current quality and content of education, which does not develop the necessary skills and competences demanded by the labor market. This report examines the reasons and the consequences of this skills deficit, which constrain productivity and limits innovation ultimately stifling accelerated economic growth in Russia. The objectives of the report are: 1) to deepen the understanding of the structure and composition of this skills deficit by analyzing in detail the demand for and supply of particular cognitive and non-cognitive skills; 2) to review the capacity and problems of the current systems for skills provision in Russia both through the public and private provision thereby identifying some of the underlying reasons for this skills gap; and 3) to support the development of evidence-based policy making in professional education and training, which will lead to a system better responding to the challenges of the economy and labor market.
The article considers the conceptual approach of creating a set of development tools for active learning methods in a form of competency-based business-game studio. Competence-based business game is an information system, which aims to give a certain level of professional competence while implementing scenarios that are determined by business-process models of the domain. The structure of the gaming studio, suggests a set-theoretic representation of business-game design process. Business game can be represented as a cybernetic system with feedback, which contains both the object of management and the management system. The game is implemented as control and operating machines accordingly. For the construction of the operational machine it is proposed to use a knowledge model in the form of ontology. To represent the automate model it is proposed to use a model of managing business processes of an enterprise. A block diagram of the business-game design process is provided.
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.
The author considers the term «compensative expertise» and its role in successful language mastering.