This article substantiates the selection of a new object in accounting – the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in accounting the costs of Internet technologies, which will significantly facilitate the work of accountants. In the absence of theoretical developments in accounting the costs of Internet technologies we make the first attempts to classify the costs of Internet technologies. We propose grouping the costs according to the following criteria: their purpose; frequency of occurrence (one-time and ongoing); gains in the time period (current, deferred costs and capital). The author concludes with a recommended register for accounting the costs of Internet technologies.
The article deals with the topical issue of optimizing the company's expenses in a crisis. The author gives examples of costs that the company should get rid of immediately, and which ones should be eliminated last, how to avoid mistakes when reducing costs so as not to get even more significant losses, and, as a result, the loss of business.
The article attempts to evaluate certain types of transaction costs for small businesses. In particular, it considers the costs of access to the law, tax burden, administrative burden, costs of illegality, specification and property rights protection, the costs of information search, costs of opportunistic behavior of employees. The author evaluates the impact of forthcoming institutional changes on transaction costs for small industrial enterprises in the context of such key "chronic problems" for this type of enterprises as low output demand, lack of investment, administrative barriers, underdeveloped transport and energy infrastructure. The article concludes that alongside positive changes, certain chronic problems and associated transaction costs remain outside the reform wave. It refers to such types of transaction costs as the costs of interaction (ex ante): cooperation with large enterprises, new markets entry and new products development (information retrieval related to the study of markets and potential consumers), patent search, excessive burden of small industrial enterprises applying standard tax system, the costs of finding investors, the costs to meet creditors requirements.
This article addresses the joint cost allocation problem in context of firm's price policy, market structure, enforcement of tax, environmental and antitrust legislation and the correlating problem of incentives' design. The paper presents the theoretical foundations to distinguish such concepts as joint and by-product, their correlation with the category of waste. Moreover, the authors provide a comparative analysis of different methods of joint cost allocations and their areas of applicability. The practical part of this work involves the overview of actual practices of cost allocation in chemical industry. It confirms the need for an adjusted approach assessment of the efficiency and legitimacy of joint production in each particular case.
The paper deals with the concept of culture and cultural capital in the economic theory. The concept of culture is analyzed through the points of criticism of social capital by R.Solow. The paper suggests a refined definition of culture and cultural capital. Several ways of productive use of cultural capital are described. Among them: through reduction of uncertainty and transaction costs, through use of competitive advantages, based on culture and harmonization of formal and informal rules. The effect of cultural capital on bilateral trade through reduction in uncertainty and transaction costs is tested in the empirical part of the paper. A suggested approach to cultural capital, based on transaction costs theory can be useful for institutional design, and policy-advice, aiming at the increase in competitiveness of society and the efficiency of formal institutions.
In article the criteria of an assessment of cost efficiency of the contract in foreign trade in the presence of aprioristic information on potential losses in the course of its execution developed on the basis of a method of the mathematical description of dynamics of the export-import transactions performed by the organization are offered.
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Studying international experience in training military personnel will have a positive effect in any case, because positive variations can be applied first hand, and negative ones can be excluded from the list of possible ones for implementation in your country. At the present stage in Libya, the training of military personnel is carried out in state military schools of a specific orientation (naval, air force, military land, military air defense school). The study of the experience of world countries in the field of military training will highlight the possible and necessary ways to improve not only the learning process, but also the accounting for the cost of such training as an important component of accounting reform in the public sector of Libya as a whole. Also, the international experience of training military personnel will highlight the positive changes and results in the case of its practical implementation in Libya, their influence on the construction of patriotic and modern Armed Forces.
The interaction of the state and business in industrial sphere is growing up with a rebirth of role of manufacturing in the first-quarter of XXI century. This broadens the economic content of public-private partnerships and involves in their activities the growing number of different partners, i.e. research institutes, scientific centres, technological consortia, universities, nongovernment organizations, etc. Such multipartnerships for their evaluation need a new strategy, aimed at reaching not only efficiency, but also fair distribution of outcomes of joint activities. The Gini coefficient is conventional applied in statistics for measuring inequality in society, but in this article this coefficient has been used for defining the degree of equal distribution of benefits and costs between members of the partnership. For this purpose there has been elaborated an integrated financial model, which displays the interaction of cash flows of project and particular participants in the framework of benefit-cost analysis of PPP. The essence of such an approach is illustrated by the abstract case, which is not bearing the complexities of actual projects, and firstly, demonstrates the interaction of benefits and costs between the partners at two levels, i.e. financial and economic ones, secondly, unites the basic stages of project efficiency evaluation and the calculation of the modified Gini coefficient. Analytical capabilities of such an approach have been examined by the concrete case of nanoceremic manufacturing in Novosibirsk as this enterprise has obtained the effective and rather well-balanced mechanism of partnership. Gini coefficient can serve as the indicator of achieving well-balanced partnership in the successfully, in economic point of view, projects, when a number of members is more than two.
Project report prepared under the European Union Programme on Sustainable Management of Water Resources in Rural Areas of Uzbekistan. Component 1: National policy framework for water governance and Integrated Water Resources Management (IWRM) and supply part
At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to alternative methods being assumed. Nonetheless, it's failed to address the issue to the capitalized costs informational block-schedule and methodical approach, allowing to module the loans and the financial leasing accounting parameters, with the capitalized costs being assumed on the design and the construction stage of the science-intensive projects (aircraft manufacturing, nuclear power engineering).Also on the design and the construction stage it weren't worked out the methodical recommendations, allowing to be assessed the influence of the capitalized costs and incurring losses by the tax expense from continuing operation calculation from the point of view of accounting standards and tax legislation on net present value and financial stability of project.In this way the task to work out the methodical approaches and recommendations, allowing to model the loans and the financial leasing accounting parameters, and to carry out the assessment of the capitalized costs influence on the net present value and the financial stability of the project are current importance task. In the article authors stipulate that capitalized costs of the loans and the financial leasing and also the capitalized amortization & depreciation are the effective instrument of financial stability and net present value project managing. ; В настоящий момент в современной экономической литературе и методических рекомендациях, включая стандарты МАГАТЭ, достаточно подробно проработаны вопросы оценки эффективности инвестиционных проектов, приводится общее концептуальное описание альтернативных методов учета затрат (капитализация) по кредитам и финансовому лизингу. При этом не разработаны общая информационная блок-схема капитализации затрат и методические подходы, позволяющие моделировать учетные параметры кредитов и финансового лизинга, при капитализации затрат по этим финансовым инструментам на этапе проектирования и строительства наукоемких проектов (самолетостроение, атомная энергетика). Также на этапе проектирования и строительства проекта не разработаны методические рекомендации оценки влияния капитализированных затрат и понесенных убытков при расчете текущего налога на прибыль в разрезе бухгалтерского и налогового учета на чистую приведенную стоимость проекта и показатели финансовой устойчивости проекта. Следовательно, задача разработки методических подходов и рекомендаций, позволяющих моделировать учетные параметры кредитов и финансового лизинга и проводить оценку влияния капитализированных затрат на чистую приведенную стоимость проекта и показатели финансовой устойчивости проекта, является актуальной. В статье авторами показывается, что капитализация затрат по кредитам, финансовому лизингу, а также амортизации производственных и нематериальных активов является эффективным инструментом управления стоимостью и финансовой устойчивостью проекта.
At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to alternative methods being assumed. Nonetheless, it's failed to address the issue to the capitalized costs informational block-schedule and methodical approach, allowing to module the loans and the financial leasing accounting parameters, with the capitalized costs being assumed on the design and the construction stage of the science-intensive projects (aircraft manufacturing, nuclear power engineering).Also on the design and the construction stage it weren't worked out the methodical recommendations, allowing to be assessed the influence of the capitalized costs and incurring losses by the tax expense from continuing operation calculation from the point of view of accounting standards and tax legislation on net present value and financial stability of project.In this way the task to work out the methodical approaches and recommendations, allowing to model the loans and the financial leasing accounting parameters, and to carry out the assessment of the capitalized costs influence on the net present value and the financial stability of the project are current importance task. In the article authors stipulate that capitalized costs of the loans and the financial leasing and also the capitalized amortization & depreciation are the effective instrument of financial stability and net present value project managing. ; В настоящий момент в современной экономической литературе и методических рекомендациях, включая стандарты МАГАТЭ, достаточно подробно проработаны вопросы оценки эффективности инвестиционных проектов, приводится общее концептуальное описание альтернативных методов учета затрат (капитализация) по кредитам и финансовому лизингу. При этом не разработаны общая информационная блок-схема капитализации затрат и методические подходы, позволяющие моделировать учетные параметры кредитов и финансового лизинга, при капитализации затрат по этим финансовым инструментам на этапе проектирования и строительства наукоемких проектов (самолетостроение, атомная энергетика). Также на этапе проектирования и строительства проекта не разработаны методические рекомендации оценки влияния капитализированных затрат и понесенных убытков при расчете текущего налога на прибыль в разрезе бухгалтерского и налогового учета на чистую приведенную стоимость проекта и показатели финансовой устойчивости проекта. Следовательно, задача разработки методических подходов и рекомендаций, позволяющих моделировать учетные параметры кредитов и финансового лизинга и проводить оценку влияния капитализированных затрат на чистую приведенную стоимость проекта и показатели финансовой устойчивости проекта, является актуальной. В статье авторами показывается, что капитализация затрат по кредитам, финансовому лизингу, а также амортизации производственных и нематериальных активов является эффективным инструментом управления стоимостью и финансовой устойчивостью проекта.
In his essay "Russia in 2014: Reasons for Defeat and the Cost of Future Victories (from a discussion of British historians)" Norman Stone, an eminent specialist in Russian history, explores a key period in Russia's fate and explains the reasons for its infamous defeats during World War I and the disastrous consequences thereof not only for the history of the Russian Empire but, ultimately, for the entire world. The author connects into a complex of factors different aspects such as the state of the country's industry, the attitude of the imperial ruling elite, the absence of sufficiently qualified military personnel, and the officers' conservative manner of thinking. According to the scholar, all these existed despite a relatively good state of pre-war Russian economy as a whole.Apart from a conceptual evaluation the author gives of the war events in some of his works, in the article the reader will find Stone's recollections of debates caused by his arguing that it was wrong to compare the USSR's victory in World War II as a result of Stalin's regime and Russia's defeat in World War I. Stone's claims that Stalinism was pointless and antihuman as well as impossible to justify by means of any economic achievements or propaganda, regardless of the scale thereof, or any dystopian dreams, failed to find support of some of the pro-socialist historians of the postwar era. One of them was Stone's main opponent Edward Carr. Being a recognized sovietologist and author of a fundamental work on the Russian revolution and Soviet history, he became a victim of Stockholm syndrome, i.e. a situation where hostages develop empathy toward the terrorists and are ready to justify their actions. The justification of Stalinism or any other type of dictatorship by any circumstances and an attempt to interpret it as something inevitable was what exasperated the new generation of historians and made them overthrow the existing authorities, and join the "angry young people". Stone's essay describes a single issue of academic controversy but it is of great significance for the present day world. The daring character of scholarly thought combined with loyalty to the ideas of humanism are the grounds of research that the modern humanities should be based on. At the end of his essay, Stone wittily quotes George Orwell, a genius that foresaw the collapse of totalitarianism, 'You are always saying that it's impossible to make an omelette without breaking eggs. So where's the omelette?' The view Stone expresses as a researcher and as a person is one that QR supports and we expect it to be welcomed by our multilingual readers. ; Эссе авторитетного английского специалиста в области русской истории Нормана Стоуна «Россия, 1914 г.: причины поражений и цена грядущих побед (из дискуссии британских историков)» касается одной из ключевых страниц в судьбе России, трактуя причины ее бесславных поражений в ходе Первой мировой войны и катастрофические последствия этих событий не только в истории Российской империи, но и, как оказалось, всего мира. Автор связывает в единое целое состояние промышленности страны, позицию имперской властной элиты, отсутствие достаточно подготовленных профессиональных военных кадров, консерватизм офицерского мышления. По его мнению, это парадоксально сочеталось с неплохим уровнем предвоенной российской экономики в целом.Помимо концептуальной оценки, которую дает автор военным событиям в ряде монографий, для читателя оригинальными являются воспоминания Стоуна о спорах, которые вызвала его позиция о некорректности сопоставлять победу Советского Союза во Второй мировой войне как результат сталинского режима – и проигрыш в предыдущей. Мнение Стоуна о бесперспективности и античеловеческой сущности сталинизма, которую не могут оправдать никакие хозяйственные достижения, никакие усилия пропаганды, никакие утопические мечтания, встретило непонимание у части просоциалистически настроенных историков послевоенного времени. Среди них был главный противник Стоуна Эдуард Карр. Признанный советолог, автор монументального труда о русской революции и советской истории оказался подвержен стокгольмскому синдрому, когда в силу экстремальных переживаний жертвы террористов готовы оправдать самих террористов. Оправдание сталинизма или любого другого типа диктатуры историческими обстоятельствами и попытка его «понять как неизбежность» – вот, что выводило из себя новое поколение историков, заставляло сокрушать авторитеты, вступать в армию «сердитых молодых людей». Эссе Стоуна воссоздает лишь один эпизод научной полемики, но этот эпизод чрезвычайно важен для сегодняшнего дня; дерзость научной мысли в сочетании с верностью гуманистическим идеалам – те основания научного поиска, на которых должна выстраиваться гуманитарная наука современности. Завершая эссе, Стоун эффектно цитирует парадоксальный афоризм Джорджа Оруэлла – гениального предсказателя катастрофы общества тоталитаризма: «Вы всегда говорите, что невозможно сделать омлет, не разбив яиц. Но где же омлет?»Эта установка Стоуна как исследователя и человека близка журналу «Quaestio Rossica», и надеемся, что она найдет отклик у разноязычной читательской аудитории.
