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Феномен коннотации в анализе интеллектуального капитала
Экономические науки. 2011. № 79. С. 166–171.
Блинов С. С.
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
Vorchik A., / Social Science Research Network. Серия SSRN Working Paper Series "SSRN Working Paper Series". 2026.
This article is devoted to the phenomenon of intrinsic motivation, to understand which two models are proposed. We study how positive/negative intrinsic motivation to work (experienced utility) affects worker's individual labour supply (model I) and the amount of effort they exert (model II). In model I, we use intrinsic motivation to explain the positive/negative slope ...
Added: March 15, 2026
Pavlova O., Раджабова Л. К., Филологические науки. Вопросы теории и практики 2022 Т. 15 № 2 С. 559–563
The paper aims to identify the specificity of the word-formation mechanisms of creating slang expressions by young people in the Chinese language. The article analyzes the definitions of the notion “slang” in the Chinese linguistics. The scientific originality of the research lies in the fact that it considers and analyzes new slang expressions which came ...
Added: February 23, 2026
Дзбоева Р. Б., Зырянова А. В., Правовые вопросы недвижимости 2025 № 4 С. 8–9
Modern legal literature and current practice significantly underestimate the problem of the correlation between terms and legal categories used in the sphere of real estate. Within the modern legal framework, the issue of the effectiveness of legal terms and their degree of influence on the recipient is highly relevant, as their correct usage in a ...
Added: February 17, 2026
Vorchik A., Мамышев М. А., / Series Social Science Research Network "Social Science Research Network". 2025.
In this paper, we develop a formal mathematical model aimed to explain the Dunning-Kruger effect that beginners systematically overestimate their own competence in various fields of knowledge and activity. We argue that the Dunning-Kruger effect arises from the emotional nature of confidence combined with unknown unknowns that it simply can not take into account due ...
Added: February 11, 2026
Musaev A. U., Vorchik A., / Series Social Science Research Network "Social Science Research Network". 2026.
This paper attempts to model the evolutionary theory of modernization and democratization. The model reflects the key provisions of R. Inglehart and C. Welzel's theory and provides a microfoundation for the adaptation of subjective values to the objective importances of the survival factors and the structure of the labour markets from the perspective of evolutionary ...
Added: February 10, 2026
Мартынова И. А., В кн.: Наука XXI века: актуальные направления развития : сборник научных статей XII Международной научно-практической конференции, 22 сентября 2023 годаКн. 1. Вып. 2.: Самара: Самарский государственный экономический университет, 2023.
The article is devoted to the analysis of the emotive component in the connotative complex of meanings of -ish lexeme in modern English. The author considers neologism in synchrony and diachrony, relying on the metalanguage commentary of "naive" native speakers and dictionary data. The meanigs of the new word are determined and the interpretations of ...
Added: February 4, 2026
Antsygina A., Teteryatnikova M., Tremewan J. C. et al., / Series "SSRN Working Paper Series". 2025.
Many competitive environments allow for a third party to be indirectly involved by supporting one or both sides in the conflict. Such support can come from trade partners, colleagues, or allies, who can in turn benefit from a supported party's success. We use theory and an experiment to investigate how support relationships develop endogenously in ...
Added: January 31, 2026
Akhmedova A., / Series "SSRN Working Paper Series". 2026.
The study explores a psychological phenomenon of inaction inertia-avoiding action after missing a more favourable opportunity. Unlike action inertia (e.g.,sunk costs effect), inaction inertia has been less studied, particularly in economic contexts. Considering the reference dependent nature of the phenomenon, I build on the work of Kőszegi and Rabin (2006) to examine how past experiences ...
Added: January 23, 2026
Kuchumova (Paramonova) Y. A., Ozhegova A., Зорина К. С., / Series SSRN "Available at SSRN 6108727". 2026.
Simplified tax regimes with explicit eligibility thresholds are a common tool which reduces tax burden but distorts firms’ behavior, creating local bunching just below the threshold. However, we show that when firms have access to business splitting their responses extend far beyond the local margin. Our model demonstrates that splitting reduces local bunching but amplifies ...
Added: January 21, 2026
Kuchumova (Paramonova) Y. A., Кумачева С. Ш., / Series SSRN "Available at SSRN 5312100". 2025.
In recent years, an emerging body of empirical research has shown that tax audits, in addition to recovering unpaid taxes (direct effect), increase future tax compliance (indirect or dynamic effect). This literature also suggests that updating expectations induced by audit experience plays an important role in explaining this indirect effect. However, exactly how taxpayers form ...
Added: January 21, 2026
Kuchumova (Paramonova) Y. A., / Series SSRN "Available at SSRN 5277500". 2025.
While the emerging empirical literature shows that collateral tax sanctions (CTSs) - such as driver’s license suspensions or passport denials - appear to be effective instruments to enforce tax debt collection, there are still few theoretical arguments to explain why. In this paper, I model enforcement of tax debt collection and provide a new rationale for why it could ...
Added: January 21, 2026
Dobrynskaya V. V., Tomtosov A., Речмедина С., / NRU HSE. Series WP BRP 60/FE/2017 "SERIES: FINANCIAL ECONOMICS". 2025.
We study the application of factor investing in the market for real estate (REITs). The analysis of traditional factor strategies, such as momentum, value, size and profitability, reveals their unstable and atypical behavior in comparison to the equity market, however, there is a strong momentum effect in the factor strategies. We propose a new dynamic ...
Added: January 21, 2026
Besstremyannaya G., Bakshuk M., / ЦЭМИ РАН. Серия 48 заседание "Сборник трудов Шаталинской школы-семинара". 2026.
В данной статье рассматривается реакция российских предприятий обрабатывающей промышленности на ужесточение экономических санкций с акцентом на период после 2022 года. Хотя санкции в целом негативно сказываются на экономическом росте и эффективности деятельности компаний, есть некоторые свидетельства того, что они также могут подталкивать компании к инновациям, а негативный эффект преодолевается при помощи адаптации компании. Исследование заполняет ...
Added: December 31, 2025
Besstremyannaya G., Новикова В., / ЦЭМИ РАН. Серия 48 заседание "Сборник трудов Шаталинской школы-семинара". 2026.
Защита прав интеллектуальной собственности является движущей
силой для формирования стимулов инновационной активности
предприятий. Законодательное закрепление правил пользования
результатами интеллектуальной деятельности и обеспечение их соблюдения
позволяет поддерживать баланс интересов создателей и пользователей
интеллектуальной
собственности.
Целью
проанализировать недостаточно изученную для регионов России связь
между экономическим ростом и защитой прав интеллектуальной
собственности с использованием двухшаговой регрессии. Результаты
моделирования оказались неоднозначными, однако, было доказано наличие
значимой связи между защитой прав интеллектуальной ...
Added: December 31, 2025
Панасюк С. А., Rastvortseva S., В кн.: Актуальные проблемы развития экономических, финансовых и кредитных систем: сборник материалов XII Международной научно-практической конференции.: Белгород: ИД "Белгород", НИУ "БелГУ", 2024. С. 224–231.
Инновационная конкурентоспособность страны – одна из ведущих стратегических целей устойчивого развития любого конкурентоспособного государства, помогающая не только повышению качества и уровня жизни его населения, но и привлечению прямых иностранных инвестиций. Для укрепления данного фактора необходимо поддерживать естественные территориальные геосистемы, рационально распоряжаясь человеческим потенциалом – увеличивать и развивать его. В данной статье проводится кластеризация регионов Российской ...
Added: April 30, 2025
Панасюк С. А., Интеллектуальная собственность. Промышленная собственность 2021 С. 5–17
В своей статье авторы освещают актуальную на данный момент проблему подготовки управленческих кадров с компетенциями в сфере менеджмента интеллектуального капитала. В статье представлена предполагаемая авторами модель компетенций современных менеджеров. Изложены результаты исследования существующей системы образования в сфере управления интеллектуальным капиталом, выявлены наиболее острые проблемы подготовки управленческих кадров. Рассмотрены задачи и приоритеты государственной политики в этой ...
Added: November 8, 2023
Вахрушина М. А., Вахрушина А. А., Бухгалтерский учет и налогообложение в бюджетных организациях 2020 № 9(184) С. 34–40
In the article, much attention is given to a problem of analyzing indicators disclosed in the intellectual capital report of universities. The proposed solution for improving the accounting and analytical systems in Russian universities is a methodology for analyzing the intellectual capital report, designed to assist all groups of stakeholders of the University in evaluating ...
Added: June 7, 2023
Vakhrushina M. A., Vakhrushina A., , in: The Challenge of Sustainability in Agricultural SystemsIssue 206.: Heidelberg: Springer, 2021. P. 409–415.
This paper reviews and systematizes the modern international research on the accounting of intellectual capital in organizations and its reporting disclosure. As a result of the meta-analysis of national standards, projects, and initiatives developed in the period from the late 1980s to the present, we concluded that there is no unified concept of the intellectual ...
Added: June 7, 2023
Вахрушина А. А., Аудит 2020 № 12 С. 3–8
The article is focused on the problem of applying certain methods of management analysis of information disclosed in the intellectual capital report of universities for the purpose of making appropriate decisions by interested users. The position of management analysis in the algorithm for analyzing the intellectual capital report of universities is clarified, as well as ...
Added: June 7, 2023
Интеллектуальный капитал в системе показателей результативности (KPI) учреждений высшего образования
Вахрушина М. А., Вахрушина А. А., Международный бухгалтерский учет 2022 Т. 25 № 8(494) С. 848–868
Subject. According to national goals by 2030 Russia plans to become one of the top ten countries in the world in terms of R&D, including through the effective operation of the higher education system. In these conditions, the monitoring of the dynamics of the R&D potential and the strategic directions of national universities is ensured ...
Added: June 7, 2023
Вахрушина М. А., Вахрушина А. А., ИНФРА-М, 2021.
Possible approaches to accounting and disclosure of accounting information about the intellectual capital (IC), a new intangible asset of the post-industrial economy, are among the outstanding issues both in Russia and abroad. Organizations engaged in knowledge- intensive activities, such as universities, are most interested in disclosing such information. However, due to the lack of methods, ...
Added: June 7, 2023