Proceedings of the Third International Economic Symposium (IES 2018)最新文献_第3页

Sustainable development of Russian companies: specifics of interpretation and directions of activities 俄罗斯公司的可持续发展:具体的解释和活动方向

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.8

Alexander Kanaev, O. Kanaeva, K. Belousov

引用次数: 1

Breakthrough positioning strategy for Russian enterprises of the pharmaceutical cluster 针对俄医药集群企业的突破性定位战略

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.10

E. Maslova, N. Pashkus, N. Starobinskaya

{"title":"Breakthrough positioning strategy for Russian enterprises of the pharmaceutical cluster","authors":"E. Maslova, N. Pashkus, N. Starobinskaya","doi":"10.2991/ies-18.2019.10","DOIUrl":"https://doi.org/10.2991/ies-18.2019.10","url":null,"abstract":"The article deals with the development of regional pharmaceutical clusters. We study the development of the Russian pharmaceutical market. It has been highlighted areas where there are promising pharmaceutical companies engaged in innovative activities and using modern marketing strategies, including breakthrough positioning strategy. The aim is to develop a tool positioning regional pharmaceutical cluster region-specific manufacturers and features segments of the pharmaceutical market, including: formulations, dietary supplements and biotechnology (cell and gene) products. Objectives of the work associated with the identification of the structure of the pharmaceutical market, the definition of its specificity, identifying the specific application and development of breakthrough strategies with them through regional pharmaceutical clusters. In this paper we use the matrix method and the method of a breakthrough positioning innovative products analyzed regional pharmaceutical cluster the directions of the strategy and development of a cluster of St. Petersburg. The results of the work related to the definition of the structure and features of the pharmaceutical market segments. Obtained promising areas of pharmaceutical cluster of St. Petersburg. The paper concludes that in the present conditions, the pharmaceutical specialization of individual Russian regions will enhance their innovation capacity and growth of the Russian economy, and the use of a breakthrough positioning strategy will form an effective pharmaceutical specialization of regions.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"227 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":"114260887","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

Digital technologies in accounting and taxation: some issues from Russian literature and experience 会计和税收中的数字技术:来自俄罗斯文献和经验的一些问题

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.29

I. Guzov, G. Soboleva, D. Artemova

引用次数: 2

Chinese transport initiatives and eastern Baltic ports expectations 中国的交通倡议和波罗的海东部港口的期望

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.50

E. Efimova, N. Kuznetsova, R. Stašys

{"title":"Chinese transport initiatives and eastern Baltic ports expectations","authors":"E. Efimova, N. Kuznetsova, R. Stašys","doi":"10.2991/ies-18.2019.50","DOIUrl":"https://doi.org/10.2991/ies-18.2019.50","url":null,"abstract":"World economic crises, anti-Russian sanctions and counter sanctions destabilized handled cargo volumes in the Eastern Baltic ports. Seeking new cargo resources became an important problem for the port authorities. Asian direction, Chinese in particular, attract an attention of official institutes and business entities that are involved in transportation activities. Chinese-European traffic can be implemented differently: via railway, marine, avia infrastructure. Commodities owners - primary beneficiaries of transport networks - choose routes and logistical technologies to provide shortest, cheapest and fastest delivery of goods. Spatial development and logistics theories demonstrate simple and easy mechanisms of cargo routing traffic. The statistical data analysis permits us to issue the main hypothesis concerning the idea that in spite of the fact that Russia still occupies essential role in East-West transport traffic, one could observe the following phenomena: Baltic states substitute the former Soviet into Chinese traffic and trade flows. The goal of this paper is to identify major motives and triggers of Asian-European cargo traffic planning. To reach the goal we observe the following objectives: compare and analyze international trade flows between different countries (Baltic, Nordic, Russia, Kazakhstan) under consideration, summarize Eastern Baltic Port Authorities (Gdansk, Klaipeda, Riga) features, evaluate the political factor influence on trade and transport sector activities.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"13 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":"125469265","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

Model of cross-entity management accounting system in agribusiness entities 农业综合经营主体跨主体管理会计制度模型

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.32

Liudmila Khoruzhiy, Yuriy Katkov

引用次数: 1

Formation of competitive supply in heat energy sector: Lithuanian case 热能部门竞争性供应的形成:立陶宛案例

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.12

Rusnė Jegelavičiūtė, V. Navickas, Mantas Švazas

{"title":"Formation of competitive supply in heat energy sector: Lithuanian case","authors":"Rusnė Jegelavičiūtė, V. Navickas, Mantas Švazas","doi":"10.2991/ies-18.2019.12","DOIUrl":"https://doi.org/10.2991/ies-18.2019.12","url":null,"abstract":"The authors of the article have investigated the constituents of competitive supply and have presented the algorithm of its formation in the sector of thermal power. The investigations conducted by them indicate that in a given market the supply of goods and services must be presented in proportion to their demand. In this way the business losses and costs from the unrealized demand are reducing and its general competitiveness is growing. The investigations conducted by the authors indicate that the bigger number of the market participants, the bigger influence is made to the business competitiveness by its ability to structurize the supply appropriately. To achieve competitive supply a stable business structure is necessary which enables to form business structures having a stable financial basis. As in the investigated market the action takes place with one product – thermal power – one can efficiently concentrate on the processes of formation of competitive supply. The information collected during the statistical investigation has indicated that the dynamics of untilled areas of agricultural destination can significantly affect the price of heat. By reclaiming these areas and starting to grow energetic plants one can achieve the reduction of the price of heat. Conditions to reorientate the energy system towards the production of the green energy are created. In this way an opportunity to form a competitive supply in respect of the business entities using fossil fuels appears.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"23 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":"125785025","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

Latin American experience in the WTO dispute settlement: recommendations for Russia and the EAEU states 拉丁美洲在WTO争端解决中的经验:对俄罗斯和欧亚经济联盟国家的建议

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.51

A. Koval, S. Sutyrin, O. Trofimenko

引用次数: 0

Bad synergy: critical analysis of a combined approach to subsequent goodwill impairment (amortization and impairment testing) 不良协同效应:对后续商誉减值(摊销和减值测试)的综合方法的批判性分析

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.30

A. Ivanov, N. Generalova, N. Sokolova, E. Popova, Eugeny Timoshenko

{"title":"Bad synergy: critical analysis of a combined approach to subsequent goodwill impairment (amortization and impairment testing)","authors":"A. Ivanov, N. Generalova, N. Sokolova, E. Popova, Eugeny Timoshenko","doi":"10.2991/ies-18.2019.30","DOIUrl":"https://doi.org/10.2991/ies-18.2019.30","url":null,"abstract":"The study deals with the viability of replacement of the impairment only approach in goodwill accounting with the combination of amortization and testing for impairment, the idea of which is being proposed in recent years. It is hypothesized that the method of writing off goodwill acquired affects insignificantly the most studied indicators of company performance. A logical analysis of the strengths and weaknesses of each of these methods was carried out. The amounts of write-downs of the recognized goodwill of TNCs are recalculated based on the assumption that, instead of actually recognized impairment, the company has amortized the acquired goodwill. A data correlation analysis of the net profit margin, capital and assets prior and after the recalculation has been made. The possible consequences of the implementation of a combination of such methods of the acquired goodwill writing down may appear as a failure to achieve the advantages inherent to each of the integrated methods, also the complicacy, cost increase and additional subjectivity of the accounts.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"18 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":"124392545","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

World nuclear energy development trends and Russia’s competitiveness at the global nuclear market 世界核能发展趋势及俄罗斯在全球核能市场的竞争力

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.49

Artem Goremyshev, V. Kapustkin

引用次数: 1

Conceptual transformation of “de facto” control in preparing consolidated financial statements: the experience of Russian companies 编制合并财务报表时“事实上”控制的概念转变:俄罗斯公司的经验

Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.28

N. Generalova, Ekaterina Gorlovaya

{"title":"Conceptual transformation of “de facto” control in preparing consolidated financial statements: the experience of Russian companies","authors":"N. Generalova, Ekaterina Gorlovaya","doi":"10.2991/ies-18.2019.28","DOIUrl":"https://doi.org/10.2991/ies-18.2019.28","url":null,"abstract":"The paper serves as a continuation of a previously conducted research in the area of consolidated financial statements. The research focuses on two aspects: the concept of “control” and accountant’s judgement. The authors’ analysis focuses on the impact of the transition from the previous standard texts to an amended (improved) wording of the standard in the absence of changes to the original (formulated as the basis) concept by the example of transition from IAS 27 to IFRS 10. The research was carried out and based on a dynamic quantitative and qualitative analysis of 250 consolidated financial statements in accordance with IFRS for 2015 and 2012. The paper presents the results of the confirmation of hypothesis regarding the substantial influence of the judgement on determining the scope of consolidation within the concept of \"de facto\" control: 41.54% of Russian companies declared their application of the judgment in determining the scope of consolidation in consolidated financial statements for 2015 (37.50% in consolidated financial statements for 2012, respectively). The paper also reveals factors which have had the greatest impact on accountant’s decision-making regarding to the forming the scope of consolidation (the scale and an industry of the company).","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"2015 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":"114490975","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