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Mélanges en l’honneur de Yannick Lemarchand
P. :
L'Harmattan, 2013.
The present volume is dedicated to Yannick Lemarchand. The variety of contexts and topics covered testifies to the richness of its research interests and main contributions. Many of articles, included in this book, deal with the accounting before the industrial revolution, methodological problems in accounting, history of accounting profession and dissemination of accounting innovations, and the emergence of contemporary accounting standards.
Chapters
Platonova N., , in: Mélanges en l’honneur de Yannick Lemarchand.: P.: L'Harmattan, 2013. Ch. 1 P. 69–89.
The present paper explores the emergence of the first commercial and accounting literature in Russia in eighteenth century. ...
Added: September 26, 2014
Language:
French
Mozhaysky A., Schole. Философское антиковедение и классическая традиция 2026 Т. 20 № 2 С. 1105–1116
This article examines the education of Epaminondas, the most famous Theban military and political figure. However, in antiquity, Epaminondas was also renowned for his education and philosophical authority. The study demonstrates that Epaminondas' education encompassed a complex set of local teachings, which Pausanias describes as
ἐπιχώρια διδάγματα. However, Epaminondas' education differed from that of most members ...
Added: July 17, 2026
Михайлов И. А., М.: ФГБУ "Издательство "Наука", 2023.
Предложены основные направления совершенствования планирования, организации и оплаты медицинской помощи, лекарственного обеспечения, информатизации и оценки технологий здравоохранения. Рекомендованы такие мероприятия, как конкретизация программы государственных гарантий бесплатного оказания гражданам медицинской помощи, создание системы общедоступного лекарственного обеспечения, использование клинико-статистических групп для оплаты медицинской помощи при ряде хронических неинфекционных заболеваний в амбулаторных условиях, формирование механизма привлечения соплатежей при ...
Added: July 16, 2026
Emelyanova O., Восток. Афро-азиатские общества: история и современность 2024 No. 1 P. 153–164
Food security in Japan has been under observation of analytics in both Japan and abroad as it is one of the key national security issues. Leading academic researchers of this issue in Japan include Suzuki N., Takeya T.,Yamamoto R. and Oguchi H. However, the main focus of their analysis is the social aspect. The English ...
Added: July 16, 2026
Aleshin D., Бирюков Е. С., Булатов А. С. et al., Аспект Пресс, 2025.
Учебное пособие подготовлено коллективом российских экономистов-международников, преимущественно из МГИМО. Оно посвящено анализу особенностей незападных экономических систем, а также участия данных стран в международных экономических отношениях.
Структурно учебное пособие состоит из трех разделов и 23 глав. Первый раздел посвящен различным аспектам методологии анализа незападных экономических систем. Приводятся как современные западные концепции классификации экономических систем, так и критические, а также незападные подходы к развитию (в том числе периферийная ...
Added: July 15, 2026
Degterev D. A., Степанова В. С., Международное право и международные организации 2025 № 3 С. 93–109
The issues of monetary cooperation between France and the member states of the West African Monetary Union (WAMU) have received wide coverage in academic literature. However, the phenomenon of the CFA franc as the "last colonial currency" of Africa is considered mainly in a journalistic vein, in a political and historical context, less often – ...
Added: July 15, 2026
Degterev D. A., Кирикова Т. Н., Россия и мир: научный диалог 2025 № 4 С. 37–57
This study focuses on the African policy of the Trump administration during his second term. The authors analyze why the formal framework for strategic planning in Africa proved too restrictive for the new US administration. Particular attention is paid to the consistent decline in international aid as a part of US African strategy. During Trump’s ...
Added: July 15, 2026
Cham: Springer, 2026.
In this ambitious two-volume open access collection of essays, a diverse group of scholars worldwide reflects on the past, present and future of the (comparative) regionalism research program. Volume I provides building blocks for regionalism studies in the coming years by indicating what a pluralistic theoretical and methodological toolbox to study regions could look like, ...
Added: July 15, 2026
Karpova N. S., Союзное государство 2026 № 6(232) С. 87–89
The article examines the peculiarities of the formation of Belarusian enterprises, the factors of their competitiveness, high export potential, and the culture of marketing work. The author raises the question of ways to strengthen integration processes within the Union State by understanding the competitive advantages of its participants, creating conditions for the growth of mutual ...
Added: July 14, 2026
Economies 2026 Vol. 14 No. 07 P. 277
The increasingly rapid process of de-dollarization in the context of growing geopolitical fragmentation has significantly altered the monetary dynamics of the global economy, thereby posing important questions about economic resilience and sustainable development in the emerging world. This research investigates de-dollarization-related macro-financial conditions and their association with economic resilience in the BRICS+ countries during the ...
Added: July 14, 2026
Yusupova G. F., Вопросы экономики 2026 № 7 С. 70–91
The rules for collecting, processing and using personal information affect the
distribution of surpluses both between firms in markets and between firms and
consumers. Regulating the turnover of personal data is fundamental for sellers
in the digital economy, including digital platforms. To prevent the risks of pri
vacy violations and manipulation of consumer choice, the legislator restricts the
collection and ...
Added: July 13, 2026
Абрамова И. О., Аду Я. Н., Анише Т. Э. et al., Институт Африки РАН, 2025.
Данная монография посвящена анализу концепции суверенитета африканских государств как в теоретическом, так и практическом ключе. Рассматриваются экономический, ментальный, языковой и культурный, информационный и образовательный аспекты африканского суверенитета. Исследуется роль региональных интеграционных группировок, а также внешних акторов в контексте суверенизации Африки. Особое внимание уделяется роли РФ в укре- плении суверенитета стран континента.
Монография формирует целостное представление по ...
Added: July 13, 2026
Arkhipov I., Kogan L., Journal of Cuneiform Studies 2026 Vol. 78 P. 3–25
Until recently, Assyriologists have been mostly unaware of the existence of prescriptive cuneiform law as early as in the Early Dynastic period. A deeper inquiry into the so-called chancery texts from Ebla has allowed Massimo Maiocchi and the present authors to independently conclude that compendia of prescriptive legal provisions, in their typology broadly identical to ...
Added: July 12, 2026
Grebnev L., Вопросы философии 2026 № 7 С. 5–15
In the coming millennium, the transformation of our world has become a matter
of global concern. The first attempts to move in this direction were unsuccessful.
The globalization of economic activity is being replaced by the formation of relatively
autonomous macroregions. But it would be a mistake to assume on this
basis that joint dominion over the entire planet ...
Added: July 11, 2026
Родичев А. И., Zinyakov Y., Вестник Московского университета. Серия 6: Экономика 2026 Т. 61 № 2 С. 340–357
This paper analyzes discrepancies between direct and mirror data in Russia's foreign trade statistics over the period of 2003-2024. Special attention is given to assessing the impact of sanction policies on the level of statistical discrepancies, which reflect trade costs, manipulations in customs and tax reporting, as well as structural changes in logistics and the ...
Added: July 10, 2026
Соромотин А. В., Московченко Д. В., Федоров Р. Ю. et al., Проблемы Арктики и Антарктики 2026 Т. 72 № 2 С. 236–251
Against the backdrop of the reindeer herding crisis in many Arctic regions, the dynamics of its development in the north of Western Siberia are an exception. Over the past decade of the 20th century and the beginning of the 21st century, the territory of its largest reindeer herding center, the Yamalo-Nenets Autonomous Okrug of the ...
Added: July 10, 2026
Kuzminov Y., Kruchinskaia E., Вопросы экономики 2026 № 7 С. 5–27
The year 2026 marks the 250th anniversary of Adam Smith’s “An inquiry into the nature and causes of the wealth of nations”, the work that had laid the foundations of economic science. The three factors of production Smith implicitly introduced — labor, land, and capital — no longer operate in their pure form: the digital ...
Added: July 9, 2026
Sizova A., Барнаул: Алтайский государственный педагогический университет, 2026.
В сборник включены научные статьи, посвященные различным аспектам социально-экономической и культурной истории Сибири в контексте внутренней и внешней политики России. Сборник посвящен 70-летию со дня рождения известного ученого, педагога, просветителя и общественного деятеля, доктора исторических наук, профессора Александра Владимировича Старцева (1956–2019).
Сборник предназначен для специалистов в области отечественного исторического сибиреведения, а также всех, кто интересуется историей ...
Added: July 8, 2026
Туренко К. А., Вестник Пермского университета. Серия: История 2026 Т. 73 № 2 С. 35–44
Republican ideology in Mexico in the first third of the 19thcentury is an important and insufficiently studied as-pect of the formation of national identity and political culture in the postcolonial period. The present study is based on the methodology of the Cambridge School of Intellectual History and interprets republicanism as a dynamic dis-cursive practice that ...
Added: July 8, 2026
Besstremyannaya G., Кузнецова Ю., Прикладная эконометрика 2026 Т. 82 С. 26–46
This paper studies the technical efficiency of Russian retail companies in 2019 to 2023 using stochastic frontier analysis (SFA) with the Battese and Coelli (1995) model. A translogarithmic production function is employed for estimations. The dependent variable is company revenue, and the production factors are the average number of employees, fixed assets, and assets less ...
Added: July 8, 2026
Gurkov I. B., Kossov V. V., Filinov N. et al., / NRU Higher School of Economics. Series MAN "Management". 2026. No. N/A.
This research note is devoted to assessing the socioeconomic impact of sanctions of sanctioned countries and uses the data on Russia in 2022-2024. We use for the analysis four fundamental socioeconomic parameters-the expected length of life of males at birth, the misery index (Okun's index), the level of Gross Domestic Product at purchasing parity prices, ...
Added: June 11, 2026
Kudriavtseva E., / РЦИС. Серия № 0148-756-286. 2026.
The content of the work is the system is a system for identifying four types of written speech structures. A set of 11 calculated parameters, statistical standards, and semantic characteristics allows for the identification of a text's structure as the result of a specific cognitive schema (scene, event, story, evaluation). The method has been verified ...
Added: June 2, 2026
Vorchik A., / SSRN. Серия Social Science Research Network "Social Science Research Network". 2026.
This work is devoted to a theoretical explanation of the Easterlin paradox, according to which long-term economic growth does not make average level of people's happiness increasing. By happiness, we mean the intensity of emotions people experience while comparing their new income with its expected value, or the target income with its original value. In the first case, ...
Added: May 31, 2026
Strizhkova D., / Институт русской литературы (Пушкинский Дом) РАН. Серия B001 "Репозиторий открытых данных по русской литературе и фольклору". 2026.
В базе данных представлена роспись русскоязычных литературных произведений и отрывков, напечатанных в учебниках по словесности, хрестоматиях, книгах для чтения, сборниках стихотворений и рассказов, выходивших во Франции, Германии, Латвии, Эстонии, Болгарии, Сербии в период первой волны русской эмиграции с 1918 по 1939 гг. Датасет представляет интерес для исследователей школьного литературного канона, эмиграции и детского чтения ...
Added: April 22, 2026
Жигунов А. Ю., / Basic Research Programme. Серия HUM "Humanities". 2026. № 1.
The article attempts to describe the features of the educational potential of Russian animation programmes in aspect of the representation of traditional spiritual and moral values. Based on media and semiotic analysis, the method of cultural and historical interpretation, animated Russian projects created from 2000 to the 2025, which were translated on television channels or streaming ...
Added: April 19, 2026