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Методика анализа отчетности об интеллектуальном капитале вузов
Бухгалтерский учет и налогообложение в бюджетных организациях. 2020. № 9(184). С. 34–40.
Вахрушина М. А., Вахрушина А. А.
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 the disclosed information in order to make and justify their respective management decisions.
М.: РГ-Пресс, 2026.
Настоящий сборник подготовлен юристами и экономистами, сотрудниками антимонопольных органов, научными работниками, профессионально занимающимися вопросами применения закупочного законодательства.
Законодательство и практика приведены по состоянию на май 2026 г. с отдельными исключениями.
Для бизнеса, государственных и муниципальных заказчиков, организаторов торгов, практикующих юристов, специалистов в сфере закупок, работников судов, антимонопольных и иных органов власти, научных работников, студентов и аспирантов образовательных ...
Added: June 23, 2026
Москвитин О. А., Капитонов И. А., Современное профессиональное образование 2026 № 5 С. 55–57
В статье рассматривается проблема институциональной неготовности российской системы образования и науки к массовому распространению генеративного искусственного интеллекта. Авторы фиксируют парадоксальную асимметрию: студенты и аспиранты активно применяют ИИ для делегирования текстопроизводства, тогда как научно-педагогические работники в большинстве своём не используют его как исследовательский инструмент. Показано, что в основе этой асимметрии лежит не «злой умысел» участников, а ...
Added: June 23, 2026
Москвитин О. А., Капитонов И. А., Корниенко А. С., Закон и власть 2026 № 5 С. 112–114
Включение информации о хозяйствующих субъектах, их руководителях и учредителях в реестр недобросовестных поставщиков (РНП) является одним из основных инструментов противодействия нарушениям при заключении и исполнении государственных контрактов и договоров по Федеральному закону № 44-ФЗ. При этом данная публичная санкция исключает (ограничивает) право поставщиков участвовать в соответствующих закупках на два года. Соответственно, споры о включении в ...
Added: June 23, 2026
Atlasov B., Selskiy A., Russian Journal of Information Technology in Sports 2025 Vol. 2 No. 1 P. 13–21
The article examines the current state of the global virtual and augmented reality (VR/AR) technology market in sports, noting its growth, although slower than previously expected. Special attention is paid to the Russian market, where the development of VR technologies in sports lags behind world leaders such as the United States, EU countries and China, ...
Added: June 23, 2026
Жданович Д. О., Selskiy A., Троицкая Э. В. et al., Физическое воспитание и студенческий спорт 2024 Т. 3 № 2 С. 123–128
The development of modern technologies leads to transformation of all the spheres of society, including sports. One of the key trends of recent years is emergence and fast spread of high-tech (innovative) sports, where digital technologies are embedded directly into the process of competition, such as phygital (combined functional and digital) sport, drone (unmanned aircraft) ...
Added: June 23, 2026
Selskiy A., Российский журнал информационных технологий в спорте 2024 Т. 1 № 2 С. 34–45
The article examines the term "Sportstech", which refers to a range of high-tech projects in the sports industry. It discusses the current state and future prospects of this field both globally and in Russia. To conduct the research, 202 structured interviews were held with industry experts, secondary data from public sources was analyzed, and Russian ...
Added: June 23, 2026
Selskiy A., Экономика и управление в спорте 2025 Т. 5 № 2 С. 159–178
In the era of digital transformation, significant attention is given to the implementation of emerging technologies within the public sector, including the development of e-government and the establishment of digital public administration. Regulatory compliance plays a crucial role here, as it can either facilitate or hinder the digitalization. This article examines the legal aspect of ...
Added: June 23, 2026
Староверова И. И., Chernogortseva S., Snegirev A. et al., Российский журнал менеджмента 2026 Т. 24 № 1 С. 93–113
Purpose: to identify the key elements of a customer-centric approach to managing Russian IT companies under digital transformation.
Methodology: the study is based on a mixed-methods approach, combining quantitative big data analysis (semantic analysis), qualitative methods (indepth expert interviews), and desk research.
Findings: ten thematic clusters have been identified that describe the specifics of customer centricity in Russian IT companies. ...
Added: June 23, 2026
Колбин Е. И., Кубанцева Е. В., Selskiy A. et al., М.: ИСИЭЗ ВШЭ, 2026.
The monograph represents a comprehensive interdisciplinary study devoted to a conceptual analysis of customer centricity, identifying current trends and prospects for its development in the context of intensive digital transformation.
The book presents a holistic view of the diverse issues surrounding customer centricity in corporate and public governance, with a focus on modern technologies. The monograph ...
Added: June 23, 2026
Ivanov A., Kotova D., Bovt S. et al., Издательский дом Высшей школы экономики, 2026.
This report presents the first comprehensive competition analysis of global grain value chains. It examines the market power of ABCD+ traders (ADM, Bunge, Cargill, Louis Dreyfus, et al.), financialization of grain trade, and the anticompetitive effects of digitalization. The report offers recommendations for BRICS competition authorities, including design principles for a BRICS Grain Exchange. ...
Added: June 22, 2026
Asemota M. O., Journal of Organizational Effectiveness 2026 P. 1–26
Purpose
This study maps how the rapid integration of artificial intelligence (AI) is transforming the definition, development and management of managerial and organizational competencies. It aims to reveal the intellectual structure, thematic evolution and emerging research fronts in competency management in the age of AI.
Design/methodology/approach
This study combines a systematic literature review and bibliometric analysis to map ...
Added: June 22, 2026
Brambila F., Gribkova D. E., Проблемы Дальнего Востока 2026 № 3 С. 123–139
Contemporary studies on Japanese science and technology (S&T) policy often focus on the limitations of various government initiatives in addressing the nation's developmental stagnation, overlooking distinctive institutional and policy features of its public-private sector symbiosis. This deprives policymakers of critical insights into demand-side governance mechanisms, including policy instruments and coordination frameworks. This research article provides ...
Added: June 22, 2026
Muravyev A., Kambaralieva K., Экономическая политика 2026 Т. 21 № 3 С. 112–151
The number or proportion of independent directors is a key characteristic of corporate boards that is regulated in most jurisdictions. As a concept, independent directors have no relationship with the company other than board membership. In practice, independence is operationalized through regulatory criteria that determine who qualifies as an independent director. But to what extent ...
Added: June 21, 2026
Vukovic N., Аверина А. О., Стефанова К. А., Анализ и прогноз. Журнал ИМЭМО РАН 2026 № 1 С. 26–39
Responsible business conduct and environmental, social, and governance (ESG) policies play a crucial role in advancing the global sustainable development agenda. As businesses worldwide integrate sustainability into their strategic frameworks, ESG ratings serve as key instruments for assessing corporate responsibility and guiding investment decisions. This paper conducts a comparative analysis of major international ESG ratings ...
Added: June 19, 2026
Воронина В., Tkachuk A., Финансовый менеджмент 2026 № 5 С. 128–134
The article examines the impact of sanctions and trade-related economic restrictions imposed by the United States during the Trump administration on China’s macroeconomic dynamics and its position in the global economy. The purpose of the study is to assess how external pressure affected GDP growth, foreign trade, and investment activity, as well as to identify ...
Added: June 17, 2026
Shirokova Galina, Veksler Kseniia, Dvorkina Daria et al., International Entrepreneurship and Management Journal 2026 Vol. 22 No. 3 Article 106
This article investigates how a scientific approach to entrepreneurial decisionmaking shapes the performance of student-founded new ventures across countries through the psychological resource of founder resilience and varying institutional conditions. Building on the theory-based view, psychological capital theory, and an institutional perspective, the study conceptualizes scientific decision-making as a deliberate, evidence-oriented logic that entrepreneurs employ ...
Added: June 17, 2026
Popov K., Писчикова Е. А., Российский журнал менеджмента 2026 Т. 24 № 1 С. 45–70
Purpose: this study aims to assess the impact of independent directors’ characteristics on voluntary ESG disclosure by Russian public non-financial companies. Methodology: this study conducts an econometric analysis of panel data on 56 large Russian public non-financial companies listed on the Moscow Stock Exchange, which published standalone ESG and sustainability reports from 2017 to 2023. Findings: the significant positive impact ...
Added: June 16, 2026
Sasso P., Bondarenko O., Chichkanov N. et al., Journal of Intellectual Capital 2026 Vol. 27 No. 4 P. 920–950
Purpose
This study investigates the relationship between the ESG (environment, social and governance) modes of companies and their innovation activities from the perspective of intellectual capital.
Design/methodology/approach
A three-stage process was used to analyze a dataset of 1,267 companies from knowledge-intensive industries. In the first stage, principal component analysis was applied to identify the types of ESG-related activities. ...
Added: December 12, 2025
Huang L., Chin T., Papa A. et al., Technological Forecasting and Social Change 2025 Vol. 213 P. 1–14
Artificial intelligence (AI) profoundly influences value creation by boosting efficiency, fostering innovation and driving new business models and technological advancements, all while nurturing human intelligence (HI). However, the collaboration between AI and HI, crucial for augmenting the creation of green value and achieving sustainable development in manufacturing firms, remains ambiguous. We employed panel data from 935 A-share ...
Added: November 11, 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
Andrey Egorov, Journal of Corporate Finance Research 2023 Vol. 17 No. 1 P. 44–53
The article examines the impact of innovations on the performance of commercial banks. The size of intangible assets is used as a proxy for innovation, since most innovations in the banking sector, unlike those in industry, are intangible and include licenses, software, employees’ knowledge and experience, corporate culture, etc. Most researchers agree that an increase ...
Added: December 2, 2023
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
Fait M., Cillo V., Papa A. et al., Journal of Intellectual Capital 2023 Vol. 24 No. 2 P. 399–429
Purpose
The main aim of this paper is to demonstrate that “volunteer” employees’ perception of dimensions of intellectual capital (IC) – human, structural and relation capital – creates a motivational environment to enhance knowledge-sharing intention (KSI) and stimulates “volunteer” employee engagement (VEE). The model is applied on the non-profit organizations (NPOs) sector that base their path ...
Added: September 11, 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