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The RussianGerman Customs War and Trade Agreements of 1893 and 1904. Part 2

Zhil'tsova Yu.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( Gilcova_Julya@mail.ru )

Zhil'tsova A.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( alina-zhiltc@yandex.ru )

Journal: International Accounting, #8, 2018

Importance Considering the current economic sanctions imposed by developed countries against Russia, it becomes especially important to review issues of customs wars and trade agreements. Germany historically remains the most active trade partner of Russia. Hence it is essential to study the RussianGerman customs war and trade agreements of 1894 and 1904 in this context.
Objectives The research attempts to give an unbiased account of events during the RussianGerman customs war, customs tariffs and agreements of 1894 and 1904 in terms of historical development so that it would be possible to draw upon the historical experience in contemporary situations.
Methods The research employs such methods as retrospective approach, historist approach, scientific credibility and objectivity, consistency, which were used to analyze sources, overview historical events, their relationship and mutual dependence and determine the accuracy and completeness of information such sources provide.
Results We delve into causes and effects of the RussianGerman war for the Russian economy and identify that the Ministry of Finance played a leading role in settling the conflict with Germany and deciding on activities to support the agricultural sector and national manufacturers.
Conclusions and Relevance Examining customs wars between Russia and European nations on a retrospective basis, we can formulate a contemporary paradigm as an example to address the issue. The findings can be applied in theory and practice of setting up customs tariffs and customs policy as a whole.


The RussianGerman customs war and trade agreements of 1893 and 1904. Part One

Zhil'tsova Yu.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( Gilcova_Julya@mail.ru )

Zhil'tsova A.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( alina-zhiltc@yandex.ru )

Journal: International Accounting, #7, 2018

Importance Considering the current economic sanctions imposed by developed countries against Russia, it becomes especially important to review issues of customs wars and trade agreements. Germany historically remains the most active trade partner of Russia. Hence it is essential to study the RussianGerman customs war and trade agreements of 1894 and 1904 in this context.
Objectives The research attempts to give an unbiased account of events during the RussianGerman customs war, customs tariffs and agreements of 1894 and 1904 in terms of historical development so that it would be possible to draw upon the historical experience in contemporary situations.
Methods The research employs such methods as retrospective approach, historical method, scientific credibility and objectivity, consistency, which were used to analyze sources, overview historical events, their relationship and mutual dependence and determine the accuracy and completeness of information such sources provide.
Results We delve into causes and effects of the RussianGerman war for the Russian economy and identify that the Ministry of Finance played a leading role in settling the conflict with Germany and deciding on activities to support the agricultural sector and national manufacturers.
Conclusions and Relevance Examining customs wars between Russia and European nations on a retrospective basis, we can formulate a contemporary paradigm as an example to address the issue. The findings can be applied in theory and practice of setting up customs tariffs and customs policy as a whole.


Statistical and financial accounting: a comparative analysis

Zhil'tsova Yu.V. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( Gilcova_Julya@mail.ru )

Journal: International Accounting, #24, 2015

Subject According to the Constitution of the Russian Federation, the official statistical and financial accounting systems are within the jurisdiction of the Russian Federation. These two types of accounting should be consistent in terms of their logic, and have similar conceptual framework. However, in practice, there are significant differences between them.
     Objectives The purpose of the study is to analyze the two types of accounting that are enshrined in the basic law of the Russian Federation.
     Methods The methodological basis of the study includes federal laws, international and national standards, orders of the RF Ministry of Finance in respect of accounting and reporting, the works of national and foreign authors. Scientific research methods include analysis, synthesis, and comparison.
     Results The article provides a brief historical overview of the types of accounting; considers the conceptual framework of statistical accounting; describes the accounting paradigm; compares the national regulatory framework with international standards; identifies similarities and differences between statistical and financial accounting. The study shows fundamental differences in some key terms of the different types of accounting in the Russian Federation.
     Conclusions The comparative analysis demonstrates that the current regulatory framework for statistical and financial accounting of the Russian Federation has substantial differences. It is advisable to synchronize these accounting systems.


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