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Специфика и особенности аудита маркетинга услуг
Маркетинг и маркетинговые исследования. 2001. Т. 4. № 34. С. 50–62.
Novatorov E. V.
Language:
Russian
Ustyuzhanin V., Zinkina J. V., Korotayev A., / Series "SocArXiv". 2026.
“Leaderlessness” is widely held to be a defining feature of contemporary mass mobilization, yet the claim rests on a handful of recent cases. We offer the first systematic cross-national analysis of this phenomenon from 1791 to 2019. We show that the absence of leadership is real but older and more modest than claimed: the share ...
Added: August 29, 2026
Alena Bernyukevich, / Series WP BRP "Basic research program". 2025.
This essay explores the complex issue of determining the appropriate level of risk when implementing innovations within organizations. While innovation is widely recognized as a cornerstone of competitiveness, growth, and sustainability, excessive or poorly managed risk can lead to significant challenges. The discussion highlights key factors influencing acceptable risk levels, including alignment with corporate goals, ...
Added: August 17, 2026
Zhuravleva T., Afanasev K., Engelmann J. et al., / Series "SSRN Working Paper Series". 2026.
Extortionary ("harassment") bribery can persist even when widely condemned, consistent with a coordination problem sustained by beliefs about what others do and what others consider acceptable. We study whether a minimal institutional featurethe presence of a third-party monitor empowered to punish-shifts (i) normative expectations about extortion and compliance and (ii) empirical expectations about their prevalence. ...
Added: July 22, 2026
Mishin A., Guerrieri L., Kim J., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Within narrowly defined industries, the most productive firms produce far more than the least productive from the same inputs, and this dispersion widens in downturns. We build a tractable representative-agent model in which financial frictions—adverse selection and moral hazard—make firms sort endogenously into lenders, strategic defaulters, and producers. As credit conditions vary, the resulting misallocation ...
Added: June 28, 2026
Власов С. А., Nevalennyi M., Сафиулин Р. Р. et al., / Банк России. Серия Аналитическая записка "Материалы Банка России". 2026.
В аналитической записке обсуждается долгосрочно устойчивый уровень цены на российскую нефть. Это тот уровень, к которому цена нефти, вероятнее всего, будет тяготеть в долгосрочной перспективе. Потребность в его определении возникает по нескольким причинам. Во-первых, цена на нефть остается одним из ключевых экономических показателей российской экономики, определяющих экспорт, обменный курс рубля, прибыль, доходы и расходы бюджета, ...
Added: June 27, 2026
Глазова А. М., Nevalennyi M., Синяков А. А., / Банк России. Серия Препринты Банка России "Серия докладов об экономических исследованиях". 2025. № 154.
The paper proposes a graphical model of a small open economy. The dynamics of the graphical model is then illustrated using impulse responses from the corresponding formal semi-structural model (QPM model). The authors have several goals in preparing this description of the graphical macroeconomic model. The first goal of the paper is to present an adapted ...
Added: June 27, 2026
Mishin A., Guerrieri L., Canzoneri M. et al., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Added: June 27, 2026
Bogatyrev R., Sandomirskaia M., / NRU Higher School of Economics. Series EC "Economics". 2026. No. 19(1).
This work develops a tractable model of price competition in fragmented markets where consumers consider both local and distant varieties, with cross-regional purchases subject to stochastic costs. Global competition and full localization emerge as polar cases; hybrid competition is not merely intermediate and exhibits distinctive features such as an endogenous price ceiling and non-monotonic entry ...
Added: June 11, 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
Kravtsova M., Musaev A. U., Welzel C., / Series "SSRN Working Paper Series". 2026.
Elaborating on Welzel et al.'s "Cool Water Theory," our study zooms into the more limited (albeit still varied) framework conditions of Russia's huge territory. Within Russia's confines, we examine how the combination of moderately cool seasons with steady rain (i.e., Cool Water) affects sub-national areas' contemporary societal progress in two modernization indicators: material prosperity in ...
Added: June 3, 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
Синяков А. А., Зверева В., Шелованова Т. И., / Центральный банк Российской Федерации. Серия 132 / 2024 "Серия докладов об экономических исследованиях". 2024. № 132.
At the end of 2023, Russia updated its Strategy for Improving Financial Literacy and Developing Financial Culture Until 2030. Unlike the previous strategy, the current strategic goals include not only financial literacy but also financial culture. ‘Culture’ is normative and socially preferred behaviour. The updated strategy brings into focus the relationship between financial literacy and responsible financial behaviour. To explore this relationship, the authors rely on data from the All-Russian Survey of Consumer Finance (2020 and 2022). Socially ...
Added: June 1, 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
Sizov A., Rodionova M., Sedashov E. et al., / NRU Higher School of Economics. Series PS "Political Science". 2026. No. 1.
Rapid development of surveillance technologies is one of the most socially important consequences of the digital age. This paper investigates the factors determining consent to surveillance of various types of personal data and contributes to rapidly growing research on citizens perceptions of surveillance practices. Relying on a comprehensive survey experiment, we study the effects of ...
Added: May 15, 2026
Карцева М. А., Peresetsky A., / Высшая школа экономики. Серия WP2 "Количественный анализ в экономике". 2026. № WP2/2026/01.
This study examines the association between health status among elderly individuals living alone and pet ownership (cats, dogs). We employ data from the “Time Use Survey” conducted by the Federal State Statistics Service (Rosstat) in 2019, which contains information on more than 10,000 elderly individuals living alone aged 60 or older in Russia, including data ...
Added: May 8, 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
Ustyuzhanin V., / Series Econometrics "arxiv". 2026.
This paper proposes Covariate-Balanced Weighted Stacked Difference-in-Differences (CBWSDID), a design-based extension of weighted stacked DID for settings in which untreated trends may be conditionally rather than unconditionally parallel. The estimator separates within-subexperiment design adjustment from across-subexperiment aggregation: matching or weighting improves treated-control comparability within each stacked subexperiment, while the corrective stacked weights of Wing et ...
Added: April 3, 2026
Pavlov P., МСФО на практике 2022 № 7
Reducing the cost of preparing and auditing IFRS financial statements can be a significant contribution of the finance department to a set of measures to optimize the overhead costs of the company. It is important to find a balance between the desire to reduce costs during a downturn in economic performance and the need to ...
Added: January 18, 2025
Pavlov P., МСФО на практике 2022 № 7
Сокращение расходов на подготовку и аудит МСФО‑отчетности может стать весомым вкладом финансового департамента в комплекс мероприятий по оптимизации накладных затрат компании. Важно найти баланс между стремлением сократить расходы в период спада экономических показателей и необходимостью подготовки качественной и своевременной международной отчетности. Смотрите, как снизить расходы на МСФО без увеличения финансовых и репутационных рисков для компании. ...
Added: May 1, 2024
Cardoni A., Evgeniia K., De Luca F., Business Strategy and the Environment 2020 Vol. 29 No. 8 P. 3072–3085
This paper aims to bridge a gap in the literature by investigating a continuous audit case for anticorruption. The evolution of technology can offer valuable opportunities to integrate legality checks and business processes that are consistent with the growing call to fight corruption at the institutional level. Since the last decade, researchers have proposed conceptual ...
Added: October 14, 2022
Shtefan M. A., Zamotaeva O. A., Maksimova N. V. et al., М.: Юрайт, 2020.
Курс, подготовленный преподавателями Национального исследовательского университета «Высшая школа экономики» (Нижегородский филиал) в соответствии с международными стандартами аудита, можно назвать незаменимым инструментом при изучении и осуществлении аудиторской деятельности. Издание состоит из двух модулей. В нем изложена сущность аудиторской деятельности, рассмотрены методические аспекты осуществления аудиторских проверок и оказания сопутствующих аудиту услуг. В результате читатели получат знания о ...
Added: September 15, 2020
Shtefan M. A., Zamotaeva O. A., Maksimova N. V., М.: Юрайт, 2020.
В курсе рассматриваются сущность, содержание и основные методики аудита и сопутствующих аудиту услуг, типичные ошибки в бухгалтерском учете отдельных участков финансово-хозяйственной деятельности. Соответствует актуальным требованиям Федерального государственного образовательного стандарта высшего образования. Курс предназначен для обучения студентов образовательных учреждений высшего профессионального образования экономических и финансовых специальностей, рекомендуется также практикующим специалистам при подготовке к экзаменам в рамках ...
Added: September 14, 2020
Shtefan M. A., Zamotaeva O. A., Maksimova N. V. et al., М.: Юрайт, 2020.
Курс, подготовленный преподавателями Национального исследовательского университета «Высшая школа экономики» (Нижегородский филиал) в соответствии с международными стандартами аудита, можно назвать незаменимым инструментом при изучении и осуществлении аудиторской деятельности. Издание состоит из двух модулей. В нем изложена сущность аудиторской деятельности, рассмотрены методические аспекты осуществления аудиторских проверок и оказания сопутствующих аудиту услуг. В результате читатели получат знания о ...
Added: September 14, 2020