?
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
Bogolepova S., Smirnova A., Иностранные языки в школе 2026 № 4 С. 5–11
Differentiation in foreign language teaching is essential for accommodating individual trajectories of communicative competence development; however, its implementation is hindered by teachers' lack of time, resources, and training. Artificial intelligence (AI) helps overcome these barriers by enabling differentiation across content, process, and product. The article illustrates practical techniques supported by AI, including sample prompts and ...
Added: May 1, 2026
М.: Издательские решения, 2025.
В настоящий сборник вошли работы участников XI Международной конференции «Текстология и историко-литературный процесс» на филологическом факультете МГУ имени М. В. Ломоносова. Статьи, представленные в книге, посвящены вопросам текстологии и истории литературы. ...
Added: April 30, 2026
Фатеева М. С., Литературный факт 2022 Т. 26 № 4 С. 248–277
Работа представляет собой роспись содержания журнала для детского и юношеского чтения «Подснежник», выходившего в Санкт-Петербурге в 1858–1862 гг. под редакцией В.Н. Майкова. В издании журнала принимали участие многие хорошо известные литераторы середины XIX в. (И.А. Гончаров, Д.В. Григорович, А.Н. Майков и др.). Во вступительной статье кратко обрисована история издания «Подснежника», охарактеризованы появлявшиеся в нем материалы ...
Added: April 30, 2026
Минаева М. Д., Вестник Института востоковедения РАН 2025 № 6 С. 143–155
This article examines the rhetorical device of “irony” in the Sanskrit poetic tradition, using examples from the medieval playwright Vatsarāja’s Kirātārjunīya (“The Kirāta and Arjuna,” 12th century). This play belongs to the rare vyāyoga genre, which is characterized by the depiction of a great battle between two renowned heroes accompanied by a verbal duel filled with ...
Added: April 30, 2026
Alevyzaki O., Александрова И. Б., Кара-Мурза Е. С. et al., Вестник Московского университета. Серия 10: Журналистика 2021 № 3 С. 74–102
Особую роль на современном этапе развития журналистики играют социальные сети, которые используются как площадка для размещения материалов СМИ. Свои страницы в разных соцсетях имеют многие ведущие российские СМИ. Поскольку пользователи соцсетей прежде всего обращаютсяк новостным материалам, объектом данного исследования стал новостной дискурс, представленный в наиболее популярной в России соцсети – «ВКонтакте». На примере размещенных здесь ...
Added: April 29, 2026
Майхрович М. Я., Вестник Московского университета. Серия 6: Экономика 2025 Т. 60 С. 178–208
Macroeconomic instability in the period of 2020–2024 has revived discussions about its impact on economic convergence processes and methods for assessing the convergence of developing and developed countries. This paper presents a systematic analysis of modern econometric approaches and existing limitations in testing the convergence hypothesis. The methodological framework is based on classical Solow economic ...
Added: April 29, 2026
Майхрович М. Я., Современная мировая экономика 2024 Т. 1 № 4 С. 48–71
The catch-up effect has always been a pressing issue in economics: are developing countries truly catching up with technologically advanced countries, and is the economic gap between rich and poor countries narrowing over the long term? This article aims to test the hypothesis of economic convergence across countries, a key research issue in the field ...
Added: April 29, 2026
Красноярск: Издательство Красноярского государственного аграрного университета, 2025.
The articles of the conference participants on current issues of logistics and supply
chain management are presented. The theoretical and methodological aspects of the development of logistics systems at enterprises and in the agro-industrial complex are described, the issues of the application of virtual technologies, management of territorial
logistics systems, cross-cultural and innovative management are covered. The ...
Added: April 29, 2026
Chermoshentseva K., Вестник Томского государственного университета 2025 № 520 С. 57–68
Precedent as a linguistic phenomenon is a complex phenomenon that can create a comprehensive image with
minimal linguistic costs due to an extensive cognitive base. The mechanism involved in the use of precedent phenomena is similar to the process of metaphorization, since two cognitive spheres are involved, one of which is a resource base for describing ...
Added: April 29, 2026
Russkih A., Урало-алтайские исследования 2026 Т. 60 № 1 С. 42–65
This paper examines constructions that express universal quantification in the Poshkart variety of the Chuvash language. This variety has five quantifier words for universals: por, mënbor, pëdëm, kaʐni, and veɕ. These words may combine with an additive or emphatic clitic, a possessive marker, or the instrumental case. The paper describes the semantic distribution of universal ...
Added: April 29, 2026
Zubov V., Осадчая М. А., Риехакайнен Е. И., Вестник Санкт-Петербургского университета. Язык и литература 2026 Т. 23 № 1 С. 99–119
The article is a part of a comprehensive study of the linguistic characteristics of teacher’s speech, which contribute to the success of the pedagogical discourse. Based on a survey of secondary school students and an analysis of previous research in the field, non-syntactic pauses of hesitation were chosen as the object of the study, i. ...
Added: April 29, 2026
Sergeyev V., Dybskaya V., Логистика 2025 № 4 С. 11–16
The content of the blockchain concept (technology) in relation to supply chain management and logistics is disclosed. The evolution of blockchain technology is shown: advanced blockchain, complex and advanced solutions using blockchain. The main areas of application and characteristics of the problems of the blockchain application in the USP are considered. The key risks and ...
Added: April 29, 2026
Olkhovik V., Финансовый журнал 2026 Т. 18 № 2 С. 46–63
В статье представлен комплексный анализ направлений совершенствования управления доходами бюджетной системы Российской Федерации на примере администрирования поступлений от административных штрафов. Основное внимание уделено унификации процедур и внедрению цифровых инструментов, включая развитие уникального идентификатора начисления (УИН) и использование современных информационно-технологических платформ. Показано влияние указанных решений на прозрачность, прослеживаемость и автоматизацию процессов начисления, оплаты и учета штрафов. ...
Added: April 29, 2026
Dybskaya V., Sergeyev V., Дыбская В. В., РИСК: Ресурсы, информация, снабжение, конкуренция 2025 № 2 С. 11–17
The origins and importance of supply chain management (SCM) in the modern economy are analyzed. It is shown that the USP is a continuation and development of the concept of integrated business logistics. The evolution of logistics from the 1960s to the 2000s is presented. The main functionality of the ADC for business organizations is ...
Added: April 28, 2026
Chermoshentseva K., Социальные и гуманитарные науки на Дальнем Востоке 2026 Т. 23 № 1 С. 264–272
The article explores the use of metaphor as a tool for structuring and manifesting memories and events in speech. The relevance of this study stems from the rapid pace of research into memory and its manifestation at the narrative level through linguistic means. Its novelty lies in demonstrating the ways to utilize the two-sided nature ...
Added: April 28, 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., В кн.: Медиаобраз региона в современной массовой коммуникации.: Вологда: Вологодский государственный университет, 2022. С. 288–296.
The article is devoted to the peculiarities of interpreting of the concept-ideologem "Arctic" in modern Russian media. The historical prerequisites for the formation of the perception of the Arctic by a mass Russian-speaking addressee as a native, home territory are formulated. The most frequent lexical representatives that characterize the region and allow to identify the ...
Added: April 19, 2026
Жигунов А. Ю., Terra Linguistica 2020 Т. 11 № 3 С. 97–107
The Arctic and its development issues become more and more important in the information agenda of the Russian and world media over the past years. The reasons for this increased attention to the region are the activities of main decision makers: authorities, army, business, nature defenders, international organizations, etc., aimed at expanding regional influence, improving ...
Added: April 19, 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
Дубяга А. М., Международный научно-исследовательский журнал 2024 № 12 С. 112–122
Настоящая статья посвящена анализу одного из ключевых жизненных концептов «успех» в русской и китайской картинах мира. Проанализированы значения лексической единицы «успех», приведённые в современных китайских и русских толковых словарях. Описаны общие и частные семы, входящие в состав концепта, будучи центральным понятием когнитивной лингвистики. Также упомянуты и периферийные зоны концепта «успех» в каждой из исследуемых культур. ...
Added: February 23, 2026
Trofimova N., Ананьева Ю. С., Киселева С. В. et al., Дискурс 2023 Vol. 9 No. 6 P. 161–172
Introduction. In the spring of 2020, the pandemic of coronavirus was announced in the world – the disease caused by the new type of coronavirus SARS-COV-2. In connection with the progressive psychoemotional stress in society in the literature and the media, attempts are made in a simple and affordable form to explain the causes of this disease and
prevention ...
Added: February 23, 2026
Тамбов: Тамбовский государственный университет им. Г.Р. Державина, 2025.
"Cognitive Studies of Language" is a leading scientific field and periodical studying language as a cognitive mechanism, a tool for conceptualizing and categorizing the world, storing and processing information. It analyzes the relationship between language, consciousness, and mental processes, including conceptual analysis, frame semantics, and modeling, drawing on the work of Russian and international experts.
The ...
Added: February 22, 2026