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Proceedings of the Third International Economic Symposium (IES 2018)最新文献

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Standardization on non-financial reporting and new competitive advantages 非财务报告标准化与新的竞争优势
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-12-10 DOI: 10.2991/ies-18.2019.35
Helena Peltonen-Gassmann, M. Piatov, T. Solovey
{"title":"Standardization on non-financial reporting and new competitive advantages","authors":"Helena Peltonen-Gassmann, M. Piatov, T. Solovey","doi":"10.2991/ies-18.2019.35","DOIUrl":"https://doi.org/10.2991/ies-18.2019.35","url":null,"abstract":"The article discusses trends and patterns in the area of standardization of the practice of corporate non-financial reporting in the EU and Russia. This article analyzes the impact of different approaches to standardization of non-financial reporting on the change of its quality. Also, the article predicts eventual impact of legislative requirements about mandatory non-financial reporting for certain types of companies on the quality of non-financial reporting. Here the reporting is studied as a product, the use of which creates competitive advantages. Furthermore, here in the article is discussed the possibility of using the EU experience in the area of standardization of the practice of non-financial reporting in Russia. words the annotation:","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123407846","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}
引用次数: 0
Assessing the impact of international labour migration on Russia social development 评估国际劳动力迁移对俄罗斯社会发展的影响
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.45
D. Ikromov, M. Aliev
{"title":"Assessing the impact of international labour migration on Russia social development","authors":"D. Ikromov, M. Aliev","doi":"10.2991/ies-18.2019.45","DOIUrl":"https://doi.org/10.2991/ies-18.2019.45","url":null,"abstract":"The purpose of this research is to assess the impact of international labor migration from the CIS countries on Russia's social development. By social indicators, we are assessing the impact (contribution) of international migration on: i) the scale of attracting international labor migrants; ii) its impact on the unemployment rate; iii) the degree of tension in the labor market due to their involvement; iv) the level of wages of the local population.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"438 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122789321","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}
引用次数: 0
New trends in financial inclusion policies: role of digital technologies and digital inclusion 普惠金融政策的新趋势:数字技术的作用和数字普惠
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.54
V. Dostov, P. Shust, A. Khorkova
{"title":"New trends in financial inclusion policies: role of digital technologies and digital inclusion","authors":"V. Dostov, P. Shust, A. Khorkova","doi":"10.2991/ies-18.2019.54","DOIUrl":"https://doi.org/10.2991/ies-18.2019.54","url":null,"abstract":"By comparing the situation with financial inclusion in developing and developed countries we look at the notion of ‘new financially excluded’. There seems to be a growing evidence that the implementation of new technologies that was seen as a universal cure for financial exclusion backfires for some social groups who cannot keep up with the pace of fintech. This means that traditional ‘more technology-more inclusion’ approach does not always work, and financial inclusion policies shall be amended to include the propositions on digital literacy and access to cash as well.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125204631","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}
引用次数: 2
Accounting in modern economics: influence of neoclassical tradition 现代经济学中的会计:新古典主义传统的影响
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.33
V. Kovalev, V. Kovalev
{"title":"Accounting in modern economics: influence of neoclassical tradition","authors":"V. Kovalev, V. Kovalev","doi":"10.2991/ies-18.2019.33","DOIUrl":"https://doi.org/10.2991/ies-18.2019.33","url":null,"abstract":"Recently, the development trends of the world economy have a significant impact on the formats for reporting data and on the accounting procedure itself. Accounting, especially in developing economies, is faced with new challenges, to which it, in a certain sense, tries to adapt or transform them into an acceptable form. In this article the basic ideas related to rethinking the functional purpose, logic and principles of accounting are discussed in accordance with emerging trends that have developed in recent years both in advanced and developing economies. The central core of these arguments is the relation between accounting and neoclassical theory of finance at the present stage. Ideas explained in the paper are particularly useful for researchers trying to understand the complexities of transformation methodology and accounting practices in modern economic circumstances.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132157061","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}
引用次数: 1
Turn to new industrialization: the world economy and Russia 转向新型工业化:世界经济与俄罗斯
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.5
V. Ryazanov
{"title":"Turn to new industrialization: the world economy and Russia","authors":"V. Ryazanov","doi":"10.2991/ies-18.2019.5","DOIUrl":"https://doi.org/10.2991/ies-18.2019.5","url":null,"abstract":"The article analyzes the reasons for deindustrialization of the economy, that took place in the developed capitalist countries and in Russia, emerging under the influence of a hypothesis of ousting the industrial production by the service industry and, in the first place, its financial segment. The unfavourable consequences of the deindustrialization are identified; the need for reversal of the economic policy is substantiated; the major directions of realizing the new industrialization are outlined. The importance of reindustrialization is emphasized through the conceptual prism of realization of the course for development of a new technological revolution. The characteristic features of the new industrialization policy in the present-day Russian economy are revealed, with an objective to overcome its rentspecific and recourse-based nature.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134621509","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}
引用次数: 0
The owners’ accounts in the early Datini companies 早期达蒂尼公司的所有者账户
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.37
D. Aleynikov, M. Kuter, Artem Musaelyan
{"title":"The owners’ accounts in the early Datini companies","authors":"D. Aleynikov, M. Kuter, Artem Musaelyan","doi":"10.2991/ies-18.2019.37","DOIUrl":"https://doi.org/10.2991/ies-18.2019.37","url":null,"abstract":"The research is devoted to the early accounts of the owners of Francesco Datini's companies. It is claimed that the accounts of the owners (partners) of the medieval companies represented the ordinary personal accounts, which did not differ much from the personal accounts of the third parties. It is established that the procedures of comparison of the accumulated debit and credit totals were held periodically, as a rule, at the discretion of the accountant. It allowed observing the real state of the settlements. The real examples confirm that in the accounts of the medieval owners related to the mentioned companies both the credit and the debit balance could take place. The balance of the closed account forwarded to the new account was not always registered as the first entry in the account and could be placed in any sequence in it.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"132 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120991226","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}
引用次数: 0
Intellectual capital in competitiveness development: qualitative research of retail companies 竞争力发展中的智力资本:零售企业的定性研究
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.6
I. Arenkov, I. Salikhova, D. Yaburova
{"title":"Intellectual capital in competitiveness development: qualitative research of retail companies","authors":"I. Arenkov, I. Salikhova, D. Yaburova","doi":"10.2991/ies-18.2019.6","DOIUrl":"https://doi.org/10.2991/ies-18.2019.6","url":null,"abstract":"The modern development of emerging markets makes organizations find the ways of enhancing their competitiveness. While the issues of sources of attaining competitive advantages and competitiveness assessment have been widely discussed by numerous researchers, there is a paucity of studies pertaining to the impact of different factors on developing retail company competitiveness under conditions of emerging markets. Therefore, this paper aims to investigate the main factors affecting the retail company competitiveness and examine the impact of intellectual capital and intangible assets on it.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116890342","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}
引用次数: 0
Analysis of the application of international financial reporting standards for drawing up consolidated financial reporting in Russia 国际财务报告准则在俄罗斯编制合并财务报告中的应用分析
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.31
S. Karelskaia, E. Zuga, N. V. Generalova
{"title":"Analysis of the application of international financial reporting standards for drawing up consolidated financial reporting in Russia","authors":"S. Karelskaia, E. Zuga, N. V. Generalova","doi":"10.2991/ies-18.2019.31","DOIUrl":"https://doi.org/10.2991/ies-18.2019.31","url":null,"abstract":"Purpose The purpose of this research is to study the practice of dissemination of IFRS in Russia, and to disclose the quantitative characteristics of their use. Findings The paper reveals the dynamics of the involvement of Russian largest companies by sales revenues for the period 2005-2017 in the practice of drawing up financial reporting using IFRS. Also their industry affiliation was analyzed. The changes in the reasons that led to the described practice were studied. And these reasons were identified by comparing the results of the survey of more than 300 companies. Originality/value. The originality of this research is determined by the data presentation on the application of IFRS by the largest Russian companies by sales revenues, the total revenue of which in 2017 is 77.26% of Russian GDP, and the fact that despite the current legislative requirement for the drawing up the financial reporting using IFRS by certain groups of companies, such as banks, funds, insurance companies, the key role for the IFRS application belongs not to a legislator, but to the owners of companies.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131576410","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}
引用次数: 0
The fundamental values of sustainable development: Lithuanian case 可持续发展的基本价值:立陶宛的案例
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.1
J. Čiburienė, Mykolas Navickas
{"title":"The fundamental values of sustainable development: Lithuanian case","authors":"J. Čiburienė, Mykolas Navickas","doi":"10.2991/ies-18.2019.1","DOIUrl":"https://doi.org/10.2991/ies-18.2019.1","url":null,"abstract":"Present scientific article evaluates the formation of sustainable development, its main features and goals. This theme aims to examine the evolution of sustainable development goals and its fundamental values. The objectives of this article are: to describe the dynamism of economic growth, to characterize the sustainable development goals on the global, the European Union (EU) and Lithuanian levels; to evaluate fundamental values of different sustainable development stages. The dynamism of economic processes is evaluated as modernization of the economic activity on the country. Sustainable development goals are analyzed as the way of modernization of economic development.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128297945","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}
引用次数: 0
Problematic aspects of application of international public sector accounting standards in Russian universities 国际公共部门会计准则在俄罗斯大学应用中的问题
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.34
L. Kulikova, A. Goshunova
{"title":"Problematic aspects of application of international public sector accounting standards in Russian universities","authors":"L. Kulikova, A. Goshunova","doi":"10.2991/ies-18.2019.34","DOIUrl":"https://doi.org/10.2991/ies-18.2019.34","url":null,"abstract":"This paper considered the practical application of international public sector accounting standards (IPSAS) in Russia. The authors analyzed consolidated financial statements of nine Russian universities participating in the 5-100 project. The results of work point out main problems in the application of IPSAS in Russian universities: reporting of net assets attributable to owners of the controlling entity; discloser of information about land and buildings owned by universities on the basis of operational management and free of charge use; qualification and recognition of revenue from non-exchange transactions; reporting of information on significant types of revenue. As a result of study, discrepancy between structure and content of financial reports preparing by Russian universities was identified. This results in impossibility of external users to obtain comparable information about the financial position and financial performance of universities. The paper comes out in support of idea that it is advisable to use unified approaches to the preparation of financial statements in order to ensure comparability both with other Russian universities and leading world universities. The authors developed the proposals on preparation of information about net assets of universities, recognition and assessment of assets, qualification and classification of revenues, disclosure of information in the financial reporting.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"10 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116431878","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}
引用次数: 0
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