Suchergebnisse

Book review: «The World System of Socialism» and the Global Economy in the mid-1950s – mid-1970s/ ed. by M.A. Lipkin. Moscow: Ves' mir, 2019.

This article describes the current procedure for accounting for three types of state aid: subventions, subsidies and budget loans, as well as the promising directions of development of this object of accounting. The aim of the work was to illustrate the method of reflection in the accounting of the facts of economic life associated with the receipt of state aid for business entities applying the chart of accounts of commercial organizations. The study was conducted using General scientific methods: analysis of legal norms, analogy, comparison, extrapolation, etc. Considered in this paper principles for an accounting of funds to Finance current and capital expenditure and their depreciation in full conformity with the applicable accounting legislation, and will generate accurate reports to business entities. The paper reveals the conceptual apparatus, the emphasis is on the options of accounting for budgetary funds: the method of accrual and the method of actual receipt of resources. The technique of accounting of means of target financing, the income of future periods and their write-off on the current income are considered. Possible cases of reflection in the accounting of need of return of earlier received budgetary funds are opened. The analogy of accounting for budget loans with the norms of the current PBU 15/2008. The disclosed directions of improving the accounting of state aid, consisting in the option of reflecting budgetary funds in the balance sheet (either in the balance sheet liability as part of long-term liabilities or in the balance sheet asset by reducing the carrying value of the relevant articles), will be necessary for organizations in the development of an effective version of the accounting policy for 2020 when making changes to PBU 13/2000.

Introduction: Ethnography of transnational migrants at home -- 1. The cultural production of "transnational locals" in theory and (of) practice -- 2. Ethnicity and migration after communism -- 3. History and the politics of representation : Greek ethnicity in southern Russia -- 4. Making sense of home and homeland : motivations and strategies for a transnational migrant circuit -- 5. Transnationalisation, materialisation, and commoditisation of ethnicity -- 6. The transnational family : re-shaping kinship and genealogy -- 7. A place called "home" : property ownership, legitimacy and local identification of migrants in home communities -- 8. Becoming Pontic Greeks -- 9. The Pontic Greek cultural revival : a global network and local concerns -- Conclusion: Local lives of transnational migrants.

1. How the West Became Rich: Stylized Facts and Literature Review -- 2. Why Did the West Become Rich First? Why Are Some Developing Countries Catching Up, But Others Are Not? -- 3. Chinese and Russian Economies Under Central Planning: Why the Difference in Outcomes? -- 4. Chinese and Russian Economies Since Reforms: Transformational Recession in Russia and Acceleration of Growth in China -- 5. Growth Miracles and Failures: Lessons for Development Economics.