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

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Budget expenditures in Russia and Norway: comparative analysis 俄罗斯和挪威的预算支出:比较分析
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.24
S. Kirsanov, N. Polyakov, Sandra Ramirez
{"title":"Budget expenditures in Russia and Norway: comparative analysis","authors":"S. Kirsanov, N. Polyakov, Sandra Ramirez","doi":"10.2991/ies-18.2019.24","DOIUrl":"https://doi.org/10.2991/ies-18.2019.24","url":null,"abstract":"The article compares the dynamics of public spending in Russia with Norway. Having analyzed the expenditures of the federal budget of the Russian Federation, we should note their growth over the analyzed period. Most of the federal budget spending is on national defense, law enforcement and financial assistance to budgets of other levels. In addition, the organization of public procurement in Russia needs to be improved, which should be regarded as an instrument not only to meet the current activities of government, but also to implement social policies. It is necessary to increase the efficiency of the economy in order to increase the standard of living of the people in Russia. 1","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"34 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":"114223325","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
Some macroeconomic features of Russia as an external environment for activities of companies 俄罗斯的一些宏观经济特征作为企业活动的外部环境
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.46
S. Shanygin, E. Zuga
{"title":"Some macroeconomic features of Russia as an external environment for activities of companies","authors":"S. Shanygin, E. Zuga","doi":"10.2991/ies-18.2019.46","DOIUrl":"https://doi.org/10.2991/ies-18.2019.46","url":null,"abstract":"The industry and regional features of the Russian Federation are considered from the point of view of strategic management of companies operating on its territory. Relationships between the macroeconomic indicators presented in wide access were statistically analyzed; models of the relationship between them were developed. Partial assumptions about the reasons for the current economic situation in the country were made.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"69 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":"132952197","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
How different types of innovation influence the competitiveness of engineering business 不同类型的创新如何影响工程企业的竞争力
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.11
N. Molchanov, O. Muraveva, D. Evstafiev
{"title":"How different types of innovation influence the competitiveness of engineering business","authors":"N. Molchanov, O. Muraveva, D. Evstafiev","doi":"10.2991/ies-18.2019.11","DOIUrl":"https://doi.org/10.2991/ies-18.2019.11","url":null,"abstract":"This article addresses the ways to increase the competitiveness of the engineering business through the use of different types of innovation. The link between the competitiveness and innovations seems to be frequently mentioned among engineering companies. It is not surprising, since the engineering activity is one of the fast growing areas in the economies of developed countries. On the other hand, the specific nature of innovations in engineering is still not sufficiently covered in scientific publications. One relatively unexplored question is to what degree various types of innovation determine the competitiveness of engineering projects. The aim of this study was to identify to what degree the use of different types of innovation influences the level of competitiveness in the engineering business. In this article, the authors improve the definitions of engineering as a kind of intellectual activity; reveal the role and types of innovations observed in this field. The authors also show the role of a customer in the selection of innovations for engineering services. The authors conducted a field research and collected the answers from the representatives of engineering companies in Russia.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"49 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":"124733847","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 reconstruction of the head office account in the general ledger of Giovanni Farolfi’s company (1299–1300) Giovanni Farolfi公司总账中总行账户的重建(1299-1300)
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.39
M. Kuter, M. Gurskaya
{"title":"The reconstruction of the head office account in the general ledger of Giovanni Farolfi’s company (1299–1300)","authors":"M. Kuter, M. Gurskaya","doi":"10.2991/ies-18.2019.39","DOIUrl":"https://doi.org/10.2991/ies-18.2019.39","url":null,"abstract":"","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"21 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":"116044965","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 cash accounting in the first entreprise of Francesco Datini in Pisa 比萨第一家企业Francesco Datini的收付实现制会计
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.38
M. Kuter, M. Gurskaya
{"title":"The cash accounting in the first entreprise of Francesco Datini in Pisa","authors":"M. Kuter, M. Gurskaya","doi":"10.2991/ies-18.2019.38","DOIUrl":"https://doi.org/10.2991/ies-18.2019.38","url":null,"abstract":"The paper considers the medieval practice of cash accounting in the First Enterprise of Francesco Datini in Pisa, which dates back to 1383. The research is based on the data of the preserved cash registers, which is Entrata e Uscita. The authors carried out the analysis of the transactions on the cash inflows and outflows over equal time periods. Particular emphasis was given to the procedure for balancing Entrata e Uscita.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"40 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":"117097503","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 analysis of water supply investment proposals 供水投资建议分析
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.17
Maria Korosteleva
{"title":"The analysis of water supply investment proposals","authors":"Maria Korosteleva","doi":"10.2991/ies-18.2019.17","DOIUrl":"https://doi.org/10.2991/ies-18.2019.17","url":null,"abstract":"","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"1 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":"130929057","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 secret of double-entry bookkeeping: personification of accounts 复式簿记的秘密:账户拟人化
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.40
A. Kuznetsov
{"title":"The secret of double-entry bookkeeping: personification of accounts","authors":"A. Kuznetsov","doi":"10.2991/ies-18.2019.40","DOIUrl":"https://doi.org/10.2991/ies-18.2019.40","url":null,"abstract":"Investigation is done on the personification of accounts and its use in the first printed works on double-entry bookkeeping. Examples of accounting entries, given in these books, are considered. Special attention is paid to medieval terminology and its relationship with the modern conceptual apparatus of accounting. It turns out which words and expressions can serve as modern equivalents for the Old Italian terms used by Luca Pacioli. The historical role of personification, as well as the personalization of accounts in the development of accounting, is studied. The hypothesis of this research is that the personalization of accounts was already known at the time of Pacioli and did not arise in the 18th century as it is usually assumed, and in his work, the great scientist, knowing about the personalization of accounts, made a conscious choice in favor of personification of accounts.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"148 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":"134069386","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
Modelling of the optimal income tax schedule 最优所得税表的建模
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.18
R. Smirnov
{"title":"Modelling of the optimal income tax schedule","authors":"R. Smirnov","doi":"10.2991/ies-18.2019.18","DOIUrl":"https://doi.org/10.2991/ies-18.2019.18","url":null,"abstract":"This article tackles the issue of choosing the optimal income tax schedule. The author discusses tax schedules’ approach based on two mathematical models. The first model is a game-theory model which helps to construct the average tax rates schedule. The second model is an optimization model used to construct the marginal tax rates schedule. Defining the input parameters is the most challenging step in the application of these models. The restrictions on the choice of input parameters for the first (main) model are defined. Special attention is devoted to the choice of the elasticity parameters in this model. The obtained results allow to reduce the issue of defining the marginal income tax rates to the definition of the input parameters in the main model. The same remark is valid for the issue of defining the level of tax schedule. Moreover, the quantity of the pointed-out parameters for this model problem turns out to be less than in the case of the direct choice of the marginal tax rates schedule.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"13 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":"127168551","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
Due diligence: estimation of revenues of audit companies from services rendered in the Russian federation 尽职调查:估计审计公司在俄罗斯联邦提供的服务的收入
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.27
N. Antonova
{"title":"Due diligence: estimation of revenues of audit companies from services rendered in the Russian federation","authors":"N. Antonova","doi":"10.2991/ies-18.2019.27","DOIUrl":"https://doi.org/10.2991/ies-18.2019.27","url":null,"abstract":"The article draws attention to the fact that auditing companies (AC) are introducing new services to support M&A transaction (like due diligence (DD)). In Russia, very few studies have been carried out on DD, and all of them focused mainly on methodology and classification of the service within the system of audit services. DD market analysis has been never conducted before by russian due to the absence of official statistics on its contribution to the revenues of AC. In that regard, this paper provides for hypothetical method for effective estimation of DD revenues of AC. As main research methods, analysis and synthesis of statistical data concerning activities of AC in Russia and surveys of respected information agencies on the state of global market of M&A transactions have been used. Percentage share and contribution to revenues of AC from DD service in the Russian Federation in 2014-2016 has been determined. Correlation analysis of the data allowed to draw a conclusion that the revenues of AC from DD in Russia depends directly on commissions from M&A transactions in the whole world and in Russia, as well as on the income of AC in Russia from other services except audit.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"3 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":"134517049","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 intergenerational transmission of educational attainment in Russia 俄罗斯教育程度的代际传递
Proceedings of the Third International Economic Symposium (IES 2018) Pub Date : 1900-01-01 DOI: 10.2991/ies-18.2019.44
G. Borisov
{"title":"The intergenerational transmission of educational attainment in Russia","authors":"G. Borisov","doi":"10.2991/ies-18.2019.44","DOIUrl":"https://doi.org/10.2991/ies-18.2019.44","url":null,"abstract":"We use panel data over 1994-2013 to estimate the determinants of educational attainment of Russian children aged of 30-65. We found that children’s educational achievements are strongly affected by fathers’ educational attainment. The pattern of the intergenerational education mobility depends on gender and locality. The upward education mobility of daughters prevails. The downward education mobility prevails among sons, especially in regions specializing in extraction and processing of natural resources. The downward pattern of son’s education mobility disappears in the Central region, where sons are expected to achieve the same educational attainment their fathers have.","PeriodicalId":260928,"journal":{"name":"Proceedings of the Third International Economic Symposium (IES 2018)","volume":"200 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":"116154061","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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