{"title":"Formation of Internal Financial Control and Internal Financial Audit in the System of Executive Authorities","authors":"A. Ogorodnikov","doi":"10.17150/2308-2588.2018.19(2).267-282","DOIUrl":"https://doi.org/10.17150/2308-2588.2018.19(2).267-282","url":null,"abstract":"The article provides the history of the formation and organization of financial control and audit from Ancient Greece to modern Russia. The current representation of the concepts of «internal financial control» and «internal financial audit» are determined. The formation of internal financial control and audit in the context of the importance of the management of social and economic development is considered. The article points out the validity and effectiveness of internal financial control and audit in the system of executive authorities. The author describes the interrelation between the availability of internal financial control and audit in the financial and budgetary sphere and the effectiveness of solving social and economic tasks of the public sector of the economy. The article also provides the authors opinion about the classification of responsibilities for the implementation of internal financial control of executive authorities. The article describes the methods of internal financial control and audit that are presented by author as a range of financial procedures in the field of budgetary and financial and economic planning. The internal financial control and audit as one of the most important management functions that is carried out at all levels of subordination is a system of observations and checks of the correct functioning of the public authority in the process of implementation of taken decisions. The author also gives an idea of the current methods of conducting internal financial audit in the system of executive authorities. The article also presents the authors point of view about the concept of internal financial control and internal financial audit in public authorities.","PeriodicalId":125647,"journal":{"name":"Journal of Economic History and History of Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127971554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"History of Gold Mining in Siberia","authors":"M. Rodnov","doi":"10.17150/2308-2588.2018.19(2).185-197","DOIUrl":"https://doi.org/10.17150/2308-2588.2018.19(2).185-197","url":null,"abstract":"The purpose of the article is to study the Siberian gold industry in terms of sources of business capital and social groups of Russian society that gave rise to a number of individuals that largely influenced the entire course of socio-economic development of the country in the middle of the 21st century. The article considers the history of the gold miner Ivan Fedorovich Bazilevsky travel to Eastern Siberia in 1848 and provides his biography and history of business development. The author comes to the conclusion that his main source of capital was wine tax farming. After the abolition of the tax farming system in 1863, Bazilevsky switched to gold mining in the southern Urals in 1845. His diversified business included real estate, agricultural production, fishing, shipping line, etc. As a result the author presented a typical for the 21st «rags to riches» story of the ascension of a lowborn person to the local merchant and noble elite.","PeriodicalId":125647,"journal":{"name":"Journal of Economic History and History of Economics","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123327124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Historical Context of the Conceptual Foundations of Economic Systems (In the Context of «Capital» by Karl Marx)","authors":"A. Atanov","doi":"10.17150/2308-2588.2018.19(2).167-181","DOIUrl":"https://doi.org/10.17150/2308-2588.2018.19(2).167-181","url":null,"abstract":"The article considers the conceptual constructions of K. Marx brought in accordance with the conceptual system of G. Hegel. The author stresses that such concepts such as value, commodity, wealth, etc. are understood quite differently in Russia and Western Europe. Therefore, the semantic mismatch between these concepts in the context of civilizational approach expressed in the system of logical analysis occurs. As a result, the description of the traditional for Russia structures of economy, social relations, and historical development began to distort. This description is based on the methodology of Marx, bringing the real structures in accordance with his theory, but further the author states that the concepts of Marx are general, but not universal (at the outside, they are based on the theme of community - but the basis of community is a different system of values). In the course of the study, it was found that there is no object of Marxist methodology in Russian capitalism, as well as in history and social relations, since there were no equivalent to Marxism structures in the world of the real things of Russia. This kind of structures belongs to the capitalist mode of production in Western Europe. In Russia, they were placed in the structure of ideology, replacing the real object with the imaginary one. Thus, in this case, there is the category of formation, but it only generates an effect - existential and ontological foundations exist as real and true in a completely different social system.","PeriodicalId":125647,"journal":{"name":"Journal of Economic History and History of Economics","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131635126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"«In the Shadow of the Central Wic»: the Economic Activities of the Petrograd District War Industry Committee in 1915-1918","authors":"V. Lobanov, Y. Abdullaev","doi":"10.17150/2308-2588.2018.19(2).240-266","DOIUrl":"https://doi.org/10.17150/2308-2588.2018.19(2).240-266","url":null,"abstract":"The purpose of this study is the analysis of the economic activities of the Petrograd District War Industry Committee in 1915-1918. Despite the fact that the history of the war industry committees is widely described in Russian and Western historiography, this topic still retains a serious research potential. In particular, until now no special work dedicated to the Petrograd District War Industry Committee has been published. At the same time, the study of one of the largest regional committees in the Russian Empire, which was located in the capital of the country, certainly is of great value. The article considers the history of the establishment and liquidation of the Petrograd District Committee, its structure and composition, peculiarities of relations with the Central War Industry Committee and the Imperial authorities, and shows the results achieved by the committee in the economic field. The author comes to the conclusion that the Petrograd District War Industry Committee made a great contribution to the mobilization of Russian industry and the supply of the belligerent army, far outstripping the other district and local committees in terms of the volumes of orders and manufactured products. At the same time, for a number of special reasons, the Petrograd District Committee lost hopelessly before two other capitals war industry committees: Central and Moscow District. The research is based on a wide range of historical sources, the basis of which is the documentary materials from the Russian State Historical Archive that were put into scientific circulation for the first time.","PeriodicalId":125647,"journal":{"name":"Journal of Economic History and History of Economics","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134280627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}