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

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Standard costing: first steps in the USSR (1930-1934) 标准成本核算:苏联的第一步(1930-1934)
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.42
M. Sidorova, D. Nazarov, Ekaterina E. Listopad
{"title":"Standard costing: first steps in the USSR (1930-1934)","authors":"M. Sidorova, D. Nazarov, Ekaterina E. Listopad","doi":"10.2991/ies-18.2019.42","DOIUrl":"https://doi.org/10.2991/ies-18.2019.42","url":null,"abstract":"Standard costing is considered as well-known technique of management accounting today. But the story about first steps of standard costing in USSR is not so widely known. In the 1930s, active industrialization of the economy in the USSR was impossible without using modern management techniques and accounting methods. In order to increase the manageability of industrial enterprises, attempts to introduce standard costing were undertaken, but most of them failed. This led to the fact that standard costing was recognized as a calculative technique not corresponding to the goals of the Soviet state. Then the Soviet researchers formulated the principles of the normative cost accounting, which was based on standard costing. The method in the new version was greatly simplified and lost its analytical focus. The paper investigates the influence of state policy on the transformation of standard costing methodology during the construction of the socialist economy. The authors conclude that the transfer of the method developed under some political conditions to another political system should not be carried out mechanically; otherwise, it can lead to transformation of its essence.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"14 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":"122633603","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
Transfer pricing as a way of minimizing the tax burden: international experience of counteraction 转让定价作为减少税收负担的一种方式:国际对抗的经验
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 2019-11-01 DOI: 10.2991/ies-18.2019.3
N. Pakhomova, Oksana Batistova
{"title":"Transfer pricing as a way of minimizing the tax burden: international experience of counteraction","authors":"N. Pakhomova, Oksana Batistova","doi":"10.2991/ies-18.2019.3","DOIUrl":"https://doi.org/10.2991/ies-18.2019.3","url":null,"abstract":"The article analyzes transfer pricing used by a number of TNCs and MNCs as a way of minimizing the tax burden, which is often accompanied by significant social losses, especially sensitive for developing countries. In this context, the article focuses on the following issues: 1) historical aspects of development of transfer pricing; 2) economic evaluation of losses incurred by transfer pricing and a number of other methods of tax optimization; 3) new trends in the application of transfer prices in the conditions of digitalization of the world economy; 4) the logic of the development of international legislation in the field of transfer pricing. The article concludes with an analysis of a new order of normative regulation, called «BEPS» Action Plan, which is aimed primarily at solving the problems in the field of taxation of the digital economy which is also of great importance for Russia.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"12 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":"128447703","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
History of accounting research in Saint Petersburg (Leningrad) after World War II 第二次世界大战后圣彼得堡(列宁格勒)会计研究史
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.43
Viatcheslav I. Sokolov, S. Karelskaia
{"title":"History of accounting research in Saint Petersburg (Leningrad) after World War II","authors":"Viatcheslav I. Sokolov, S. Karelskaia","doi":"10.2991/ies-18.2019.43","DOIUrl":"https://doi.org/10.2991/ies-18.2019.43","url":null,"abstract":"This paper reviews the structure of scientific research in Accounting in the USSR in the post war period. The analysis is performed on the basis of materials of the Leningrad Club of Accountants (1946-1991). All results of all scientific research done in Saint Petersburg happened to be concentrated in all meetings and materials of the Club. The Club activities had not only a significant impact on the development of theoretical research and enhancement of Russian accounting practice, but also was an important source of data about the Soviet accounting system in the West thanks to publications of the Club Chronicles by Derek Baily in “The Soviet Accounting Bulletin”. The Club was also a unique organization that conducted research in accounting history. This paper gives an analysis of the main topics of research and of the contribution of scientists in Accounting.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121129741","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
Methods of analysis of the processes of competition and cooperation of higher educational institutions in the modern economic situation 现代经济形势下高校竞争与合作过程的分析方法
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.16
Pavel V. Konyukhovskiy, A. Olkhovik, A. Alipov
{"title":"Methods of analysis of the processes of competition and cooperation of higher educational institutions in the modern economic situation","authors":"Pavel V. Konyukhovskiy, A. Olkhovik, A. Alipov","doi":"10.2991/ies-18.2019.16","DOIUrl":"https://doi.org/10.2991/ies-18.2019.16","url":null,"abstract":"","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133751182","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
Problems of Russian and Soviet economy in B.D. Brutzkus's works 布鲁茨库斯著作中的俄苏经济问题
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.4
L. Shirokorad
{"title":"Problems of Russian and Soviet economy in B.D. Brutzkus's works","authors":"L. Shirokorad","doi":"10.2991/ies-18.2019.4","DOIUrl":"https://doi.org/10.2991/ies-18.2019.4","url":null,"abstract":"One of the leading representatives of the liberal current in economics of the 1920s and 1930s, B.D. Brutskus gained wide recognition as a penetrating researcher into the Soviet economy. This article examines his assessment of the agrarian policies of the Bolsheviks in the first years of the Soviet state and his criticism of “War Communism” policies, and analyzes his articles published in the most popular Russian émigré journal Sovremennye Zapiski (Contemporary Papers), criticizing Soviet planning and Stalinist industrialization and collectivization. It also notes the milestones of Brutskus’ life, with a detailed description of how his arrest and deportation was arranged. In addition, the article covers his rejection of not only socialism, but extreme forms of economic liberalism, and details the fate of B.D. Brutskus’ creative legacy in the USSR and post-Soviet Russia.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122244139","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
Neocontinental model of financial development in the context of Eurasian integration 欧亚一体化背景下的新大陆金融发展模式
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.23
N. Lvova, N. Voronova, N. Pokrovskaia
{"title":"Neocontinental model of financial development in the context of Eurasian integration","authors":"N. Lvova, N. Voronova, N. Pokrovskaia","doi":"10.2991/ies-18.2019.23","DOIUrl":"https://doi.org/10.2991/ies-18.2019.23","url":null,"abstract":"In this paper, the authors focus on the financial direction of Eurasian integration. The research addresses systematizing the knowledge on the neocontinental model of financial development in the context of Eurasian integration with the use of conceptual visualization tools. Concept mapping of scientific ideas on the functioning and development of financial systems reveals that financial integration should cover all the key elements of the financial system, including primarily financial markets and financial institutions. At the same time, one cannot completely neglect the institutional prerequisites for financial integration, including the high importance of indirect financial mechanisms and the imperfection of transitional financial systems.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116101913","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
Features of charitable organizations' activities in Russia 俄罗斯慈善组织活动的特点
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.7
E. Davydenko
{"title":"Features of charitable organizations' activities in Russia","authors":"E. Davydenko","doi":"10.2991/ies-18.2019.7","DOIUrl":"https://doi.org/10.2991/ies-18.2019.7","url":null,"abstract":"The paper analyzes features of charitable organizations’ activities in Russia. Based on the results of the in-depth interview, the priority areas for the activities of charitable organizations in Russia, the requirements that the state should establish in relation to charitable organizations, as well as the specifics of interaction between the state and charitable organizations, are determined.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131811429","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
Post-crisis performance of Bulgarian machinery industry 危机后保加利亚机械工业的表现
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.13
P. Zhelev
{"title":"Post-crisis performance of Bulgarian machinery industry","authors":"P. Zhelev","doi":"10.2991/ies-18.2019.13","DOIUrl":"https://doi.org/10.2991/ies-18.2019.13","url":null,"abstract":"The Global Recession influenced negatively the Bulgarian machine building, which is an industry with high export orientation largely dependent on foreign markets for selling its products. The aim of the paper is to review what changes have happened in the last 10 years in Bulgaria’s machinery branch that, being technology and capital intensive industry producing high value added and having good conditions for innovative development, is identified for support by various state’s agencies and strategies. Various indicators on output, turnover, investment, employment, exports, imports, etc. and their dynamics over the last decade have been analyzed.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133353926","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
Goals of commercial education and their attainment: discussions at the end of nineteenth – beginning of twentieth centuries 商学教育的目标及其实现:十九世纪末至二十世纪初的讨论
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.41
I. Lvova, M. Osipov
{"title":"Goals of commercial education and their attainment: discussions at the end of nineteenth – beginning of twentieth centuries","authors":"I. Lvova, M. Osipov","doi":"10.2991/ies-18.2019.41","DOIUrl":"https://doi.org/10.2991/ies-18.2019.41","url":null,"abstract":"The article is devoted to the history of Russian business education during its reforming at the end of nineteenth – beginning of twentieth centuries. The object of research is the discussion on accountancy training at commercial schools. The subject of research is a set of approaches that combine guidance and practical approach in teaching. The study evaluates retrospective of teaching practice in the context of modern problems of the study of professional disciplines.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121481474","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 problem of justice in debt in emerging markets 新兴市场债务的公正问题
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.2
Аleksander Dubyansky, I. Blagikh
{"title":"The problem of justice in debt in emerging markets","authors":"Аleksander Dubyansky, I. Blagikh","doi":"10.2991/ies-18.2019.2","DOIUrl":"https://doi.org/10.2991/ies-18.2019.2","url":null,"abstract":"The article examines the problems of equity and inequality in debt relations in developing economies. The author tries to explain the reason for the high tolerance for injustice of clients of microfinance organizations with the system of paternalistic relations, which are still typical for countries that have recently become market economies.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123244739","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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