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Особенности национального концепта бухгалтерского учета (опыт лингвокультурного анализа)
Международный бухгалтерский учет. 2013. № 27 (273). С. 51–60.
This study provides insights into the structure, content, images and values that form the accounting-related concepts in Russian. Comparative linguo-cultural analysis was applied to the semantic spaces of accounting concepts in Russian and English. It is shown that the low status of accounting theory in Russia is defined by the fuzziness of its concept.
Language:
Russian
Keywords: бухгалтерский учетконцептнациональная концептосфераконцептосфераaccountingучетconceptсемантическое пространстволингвокультурный концептlexico-semantic field of conceptconceptual analysisrecordkeepingbookkeepingaccountancy"recordkeeping" concept"bookkeeping" concept"accounting" concept"accountancy" conceptтеория бухгалтерского учетаконцепт "учет"лингвокультурный анализ
Tikhomirova A., Professional Discourse & Communication 2026 Vol. 8 No. 3 P. 66–84
Given China’s rise as the world’s leading automotive producer and the radical
transformation of the Russian market, societal acceptance of new market entrants remains a dif
ficult communicative task. Against the backdrop of growing sales and persistent consumer am
bivalence, this study examines how Russian consumers discursively construct, challenge, and
renegotiate the legitimacy of Chinese automobile brands in online ...
Added: August 28, 2026
Финагин М. И., Мирошниченко Д. В., Прикладная эконометрика 2026 Т. 82 С. 105–123
We construct a monthly indicator and produce a nowcast of nominal GDP in Russia using operational
data. The data used are bank statements and the ruble price of Russian oil. This approach
allows for the nowcast of nominal GDP ahead of official statistics by 3–5 months. Nominal GDP
data is published by Rosstat only on a quarterly basis ...
Added: August 28, 2026
Fedorov D., Acta Linguistica Petropolitana. Труды института лингвистических исследований 2026 Т. 22 № 1 С. 134–166
The article addresses verbs of the semantic field of change in Serbian which is covered by various derivates of the Proto-Slavic *-měn. Starting with perfective verbs of change (izmeniti, promeniti, zameniti, smeniti, razmeniti etc.), the article moves to imperfective verbs, separately discussing verbs prefixed with iz-. While the perfective verb izmeniti is primarily used to ...
Added: August 28, 2026
Simachev Y. V., Ruzhanskaya L., Саблин К. С., ЭКО 2026 № 4 С. 55–82
Energy security concerns, environmental constraints, and competition
with other energy sources—combined with the disruption of established global value
chains—are forcing Russian coal companies to undergo transformation. Based on an
analysis of statistical data and the results of in-depth interviews with experts conducted
from August 2024 to January 2025, this study identifies the main challenges facing
the development of Russia’s coal ...
Added: August 28, 2026
Kolmogorova A., Явшиц Е. В., Сугян А. Х. et al., Вестник Новосибирского государственного университета. Серия: Лингвистика и межкультурная коммуникация 2026 Т. 24 № 1 С. 113–127
Технологии автоматического распознавания речи (АРР) к настоящему моменту стали базовым компонентом бэкенд-инфраструктуры различных голосовых и когнитивных ассистентов, обеспечивая доступ пользователей к коммерческим сервисам и государственным платформам. Однако из-за неравномерного распределения данных, на которых модели АРР обучаются, острой становится проблема предвзятости моделей при работе с атипичной речью. Цель исследования заключается в оценке качества распознавания и сравнении ...
Added: August 28, 2026
Мн.: Нацыянальная бібліятэка Беларусі, 2026.
Зборнік змяшчае матэрыялы VI Міжнароднай навуковай канферэн цыі, прысвечанай 395-годдзю з дня нараджэння Сімяона Полацкага і 30-годдзю Музея-бібліятэкі Сімяона Полацкага. Канферэнцыя адбылася ў лістападзе 2024 г. у Нацыянальным Полацкім гісторыка-культурным музеі-запаведніку. ...
Added: August 28, 2026
Kazun A., Девятников В. Ю., Белов М. Д., Вопросы теоретической экономики 2026 Т. 3 № 32 С. 115–135
Как понять, хорош адвокат или нет? В данной статье мы описываем методологию, позволяющую измерять качество юридической помощи через разницу между тем, что предсказывает модель машинного обучения по объективным характеристикам дела, и тем, чем дело закончилось в реальности. Мы исходим из предпосылки, что если у адвоката дела стабильно заканчиваются лучше ожидаемого, то он делает свою работу хорошо. ...
Added: August 28, 2026
Melnik D. V., Вопросы теоретической экономики 2026 № 3 С. 65–82
Luigi Einaudi (1874–1961) was a prominent economist who made theoretical contributions to the Italian school of public finance, an influential professor, a brilliant publicist, and an outstanding statesman who served as president of the nation from 1948 to 1955, and whose activities laid the foundations for the institution of the presidency of the Italian Republic. ...
Added: August 27, 2026
Lysenok N., Финансовый журнал 2026 Т. 18 № 4 С. 45–63
The article discusses the application of clustering methods to form an optimal investment portfolio
that allows the investor to achieve an effective risk-reward ratio. Three popular clustering methods,
K-Means, MeanShift, and DBSCAN, are examined. The article focuses on the DBSCAN clustering method
and highlights its advantages over other clustering methods in the context of financial data analysis.
DBSCAN is ...
Added: August 27, 2026
Panova A., Ostrovnaya M., Demokratizatsiya: The Journal of Post-Soviet Democratization 2026 Vol. 34 No. 2 P. 199–226
Local authorities can crucially affect the economic performance of public organizations. Using data on the Moscow region, we analyze the unique case of a huge, socio-economically homogeneous region with differing political environments. We examine how the political characteristics of local authorities influence state schools’ decisions on whether to outsource non-core activities, in this case food ...
Added: August 27, 2026
Шарко О. В., Шарко Е.Р., Маркетинг в России и за рубежом 2026 Т. 2 № 172 С. 71–79
The paper analyses scholarly understanding of consumer behaviour in e-commerce by synthesizing recent advances in digital marketing, the dynamics of online retail platforms, and empirical models of customer interaction. The research outcomes include a detailed comprehension of the mechanisms underlying customer loyalty, empirical data on the multidimensional factors influencing platform preferences, and methodological innovations applicable ...
Added: August 26, 2026
Keldina L., Ивашечкина Л. Г., Жаринов В. В. et al., М.: КноРус, 2023.
Материал излагается с учетом современных тенденций в организации и ведении бухгалтерского учета экономическими субъектами Российской Федерации. В каждом разделе содержится теоретический и практический материал, нормативная база, рисунки, схемы и
таблицы. Теоретический материал представлен как в традиционном виде, так и в виде схем. Каждый раздел завершается контрольными вопросами, тестами и заданиями для самоконтроля. Приложения содержат иллюстративный материал: ...
Added: August 26, 2026
Лупарева Н. Н., Parsamov V., Ананьев Д. А. et al., М.: ООО «Паблис», 2026.
The third volume of the anthology is publishing the writtings of the eariy Russian conservative thinkers: Seraphim of Sarov, N.M. Karamzin, A.S. Shishkov, F.V. Rostopchin, S.N. Glinka, A.S. Sturdza, M.L. Magnitsky, Archimandrite Photius, V.A. Zhukovsky, P.A. Vyazemsky. ...
Added: August 24, 2026
Лупарева Н. Н., Воронеж: Новый взгляд, 2012.
The study is a first integral research of the ideologic and socio-political biography of Sergey Nikolaevich Glnka, who was the one of distinguished representative of the early Russian conservatism. ...
Added: August 24, 2026
Лупарева Н. Н., Русско-византийский вестник 2021 № 2(5) С. 166–182
The article is devoted to a problem of national identity in Russian conservative thought of the first quarter of XIX century. The provocative factor of the search of Russian self-identity was an aggressive westernism, which was translated in Russian aristocracy’s Gallomania and Alexander’s I liberal reforms conjoined with Napoleonic wars and European reaction on the ...
Added: August 24, 2026
Лупарева Н. Н., Вопросы истории 2019 № 5 С. 22–37
The publication is devoted to ideological and political biografy of Sergey Nikolaevich Glinka - a famous Russian conservativeof the first quater of XIX century. Glinka was a literateur, political writer, publisher of the "Russian messenger" magazine, author of the voluminous "Russian history" fnd one of the organizer of Moscow militia. In his writings and socio-political activity ...
Added: August 24, 2026
Лупарева Н. Н., Русско-византийский вестник 2019 № 1 С. 346–368
The article is devoted to “The Russian Messenger”, published by Sergey Nikolayevich Glinka in 1808-1824. The magazine was inspired by presentiment of the great war between Russia and France and analyzing the basic questions of Russian conservative thought of the first quarter of 19th century — criticism of Gallomania, importance of Russian historical tradition and ...
Added: August 24, 2026
Belova P., Когнитивные исследования языка 2025 № 1 (62) С. 56–60
This article contains the results of studying the content of SPACE concept in the Russian language consciousness based on the material of literary prose texts of diff erent genres created in the second half of the XXth century and in the XXIst century and presented in th e Russian National Corpus (RNC). The analysis is ...
Added: August 16, 2026
Kanogina P., Когнитивные исследования языка 2026 Т. 3 № 68 С. 196–200
The article examines gender and age-related features of the conceptualization of space by native speakers of the Russian language based on subjective definitions. Gender differences manifest themselves in varying degrees of attention to the physical, functional, and emotional characteristics of space, while age affects the level of abstraction in the definitions. ...
Added: August 16, 2026
Zamyatina N., В кн.: Вопросы географии / Русское географическое общество. Сб. 162. Культурная географияВып. 162.: Медиа-ПРЕСС, 2026.
The concept of "North" in Russia is considered from the point of view of the mechanism of formation of a mental category. There are three main mechanisms. The first is the mechanism of prototypical categorization described in cognitive linguistics, when a clear prototype of a category is formed, and objects are included in it according ...
Added: July 30, 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