Suchergebnisse

Necessity to change structure of National product with the purpose to ensure sustainable economic growth requires efficient attraction of investments. The Governmental policy covers branches of not only material production but educational sphere as well. Educational service being considered as goods requires adequate changes of a higher educational institution and its transformation into an enterprise rendering educational services with the necessity to decrease functional expenses that will make it possible to reach competitive advantage. Actions directed on making national system of higher education closer to the European one contribute to higher competitiveness and an increase in import of educational services. ; Необходимость изменения структуры национального продукта в целях обеспечения устойчивости экономического роста требует поиска эффективных точек приложения инвестиционных средств. Правительственная политика затрагивает не только отрасли материального производства, но и сферу образования. Превращение образовательной услуги в товар требует адекватного изменения вуза и превращения его в предприятие по оказанию образовательных услуг с необходимостью снижения издержек функционирования для достижения конкурентного преимущества. Действия по приближению отечественной системы высшего образования к европейской способствуют росту конкурентоспособности и увеличению импорта образовательной услуги.

The article describes the evolution of accounting lease legislation. The author revealed the logic of demarcation of term «lease» from accounting and financial position, motives and principles, which guided legislators when they were allocated. It's established that the main reason of leases reflection reform in accounting and reporting is a real demonstration of financial dependence level of a business entity. This is due to the fact that, regardless of the criteria for identifying types of leases, companies are more likely to enter into contractual arrangements falling under the operating lease category. Projects of changes in standards of IFRS and domestic Russian accountant system are considered. It's proved that there's no possibility to achieve an absolute comparability of reporting data, arising at reporting transformation in IFRS format because of the existing rules of the domestic account. The author considers different ways of the decision of the specified problems. ; В статье рассмотрена эволюция бухгалтерских регулятивов по учету аренды. Выявлена логика разграничения аренды с учетно-финансовой позиции, мотивы и принципы, которыми руководствовались законодатели при их выделении. Установлено, что основной причиной мероприятий по реформированию отражения аренды в учете и отчетности является реальная демонстрация уровня финансовой зависимости хозяйствующего субъекта. Это связано с тем, что вне зависимости от критериев идентификации видов аренд компании стремятся в большей степени заключать договорные отношения, подпадающие под категорию операционной аренды. Рассмотрены проекты изменений в стандартах МСФО и отечественных ПБУ Выявлены основные причины, по которым в су­ществующих правилах отечественного учета невозможно добиться абсолютной сопоставимости отчетных данных, возникающие при трансформации отчетности в формат МСФО. Предложены пути решения указанных проблем сопоставимости.

This study is aimed at understanding the current state of trade and economic cooperation between the Eurasian Economic Union member states and China and developing a progressive course towards its further intensification through integration advantages of the EAEU.Aim. Offer a new format for deeper economic cooperation between the EAEU and the PRK in accordance with the current global and regional development situation.Tasks. Assess the current state of cooperation between the EAEU member states and the PRC, with an emphasis on the trade and economic sphere, and highlight its strengths and weaknesses. Analyze practical examples of the implementation of bilateral and multilateral projects. Formulate the most promising areas for deepening partnership between the EAEU and China, structure and summarize them. Offer an effective way of comprehensive legal regulation of ãhe new format of cooperation.Methods. Various general scientific and special methods are used, among which are analysis, synthesis, deduction, induction, analogy, as well as descriptive research, system-functional and institutional methods. The comparative legal method was of particular importance.Results. Based on the analysis, a comprehensive understanding of the existing directions of cooperation between the EAEU member states and the PRC is submitted. Conclusions are drawn regarding the current model of conjugation of the Eurasian integration and the "One Belt — One Road" initiative. The most promising areas for joint efforts of the parties have been identified: investment partnership, cooperation in the financial and transport and logistics spheres, cooperation projects in the field of high tech. A mechanism of legal regulation (two-level conjugation model) for transferring cooperation between the EAEU and China to a new institutional level is presented.Conclusions. Transformation of the model of conjugation of the Eurasian integration and the "One Belt — One Road" initiative from the «5+1» format to the «1+1» format will contribute to the formation of a new dimension of cooperation between the EAEU and the PRC: Partnership in the Self-sufficiency Interests.

Aim. To reveal the main areas of work of the Eurasian Economic Commission and the Eurasian Economic Union (EAEU) in the near future.Tasks. Assess the processes of Eurasian integration both in a retrospective context and in terms of current geopolitical and geo-economic events.Methods. Statistical, comparative analysis, qualitative assessment, system approach, project approach.Results. The contours of the further development of the EAEU are outlined with an emphasis on the creation of a sovereign economic model, the improvement of the institutional and legal systems of the Union, and mutually beneficial cooperation with stable international partners.Conclusions. The history of the formation of the Eurasian Economic Union is connected with the successful overcoming of external and internal challenges, which clearly indicates its viability. In the current conditions, the EAEU needs to rethink the sovereign path of development, make adjustments to the logic and mechanisms for improving integration work, use the basic conditions to strengthen its own self-sufficiency.

During the war, government of the allies considered the construction of ice structures converted from artificial icebergs into aircraft carriers. The idea to use ice for construction of floating aerodromes, or giant aircraft carriers, was launched by Geoffrey Pyke, and then was developed in a project called «Habbakuk». Aircraft carriers, made of ice, had to work for a long period of time at temperatures of water and air, resulting in rapid destruction of the structure of ordinary ice. The ice in its pure form is unsuitable for any engineering form therefore the experiments on reinforcement of ice were undertaken. New form of ice engineering was based on the type of reinforcement patterns of ice and coating it with an insulating material, which would greatly reduce the influence of melting due to the temperature of the ambient air. After tests with different substances and proportions, it was found that the mixture of ice with wood pulp, amounting to about 14%, gives the best result of reinforcement. Proposed dimensions of «Habbakuk» were 610 m (2000 ft) long, 90 m (300 feet) in width and a height of 60 m (200 ft). In 1943, on the surface of the lake Patricia a reduced model to test the viability of the project was constructed. Development of improved long-range aviation, the airbase in Iceland and other technological advances contributed to the successful elimination of the threat from submarines, so the project had been suspended. The technology of strong ice structures invented during the World War II time can still have practical applications today. ; Приведён исторический опыт по созданию авианосца из композиционного материала – сверхпрочного льда, представляющего собой замороженную смесь хлопковой ваты или целлюлозы с водой. Указаны причины, по которым чистый лёд не пригоден для ледового инжиниринга. Рассмотрены физико-механические свойства льдокомпозитного материала пайкерита, проблемы при его создании и использовании, а также размеры предполагаемого авианосца. Даны выводы относительно идеи осуществления оригинального проекта и возможности современного использования пайкерита в районах Крайнего Севера и приравненных к ним местностях.

The authors have considered both the role of territorial subjects of the Federation in the foreign trade activity of Russia and the characteristics of conditions for the implementation of foreign economic relations by the Russian regions. The hypothesis of the research suggests that in the current conditions of Russia's participation in the World Trade Organization (WTO) and new geopolitical challenges in the foreign trade activity, the territorial subjects of the Federation more and more actively realize their constitutional right on international economic relatiens. The role of Russian regions in the development of the foreign trade activity of Russia constantly rises as a single center in modern conditions, is not able to manage all matters relating to foreign trade activity arising in the concrete region of the state. The relevance of the article consists in the need to investigate the change of conditions for the implementation of foreign economic activity by territorial subjects of the Federation as during the current period, regions play more important role in the development of the foreign trade activity of Russia. The authors assessed the impact of WTO, whose member Russia became in 2012 on its foreign trade. The assessment has shown an absence of any real notable positive or negative consequences. The politicization of world economy is the characteristic of the present stage of its development. Thus, the world markets are more dependent on political factors than on other ones. The results of the conducted research can be applied and used for the development and realization of the regional model and strategy of foreign trade activity. The future research will be focused on the development and improvement of the model of the implementation of foreign economic activity by the territorial subjects of the Russian Federation. ; Рассмотрена роль субъектов Федерации во внешнеторговой деятельности России. Представлена модель внешнеторговых связей региона в современных условиях. Показана динамика внешней торговли России и методика оценки влияния Всемирной торговой организации.