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A new approach to assessing demographic losses and economic damage as a result of road accidents

Lebedev K.K. State Academic University for the Humanities, Moscow, Russian Federation ( kklebedev@yandex.ru )

Journal: National Interests: Priorities and Security, #9, 2019

Subject Over half a million people has been killed by road accidents for the recent 20 years in Russia. The State tries to do its best to reduce the dead toll of road accidents. The mortality rates have halved, thereby proving the high efficiency of the efforts. However, the State misses the total information on the subject. The existing techniques for assessing demographic and economic losses of road accidents overlook an important aspect. In addition to women of reproductive age, we lose their demographic potential which is measured with birth rates. The article focuses on demographic losses and economic damage resulting from the lost demographic potential of women who die in road accidents.
Objectives The research aims to build a model for assessing economic and demographic capabilities, which will allow to calculate demographic losses and economic damage. If such a model proves to be efficient, it will be recommended to be integrated into the basic framework of the federal assessment techniques used by the Russian Ministry of Transport.
Results The economic and demographic assessment model will help make computations using retrospective data and make scenario-based forecasts of possible damage for the economy and demography.
Conclusions and Relevance The research shows that demographic losses and economic damage of road accidents in Russia are so high that the issue should be treated at the level of national security.


The future of accounting in terms of the prospects for improvement of planning

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #3, 2017

Importance The article studies the development trends in accounting.
Objectives The article aims to justify the development prospects of accounting, such as its absorption by planning, except for the primary observation.
Methods For the study, I used a dialectical approach and the logical and historical unity method.
Results I found that the absorption of accounting by planning is a natural process, the conditions for which were formed a hundred years ago, and the future result is a complete transformation of accounting into planning, except for the primary observation.
Conclusions Accounting is not interested in strategic integration of planning and accounting in society. This means that the merger of accounting and planning can be provided by the State only, and the theoretical basis for it should be developed by the economic theory. The results of this research can be used as a basis for further research on the rationale for merger of accounting and planning in the economy and in society, in general, and the formation of measures to ensure the conditions for such a merger.


'White spots' of the economic research methodology: The method of accounting science as an outcast of accounting theory

Lebedev K.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #8, 2017

Subject The article addresses the method of accounting science.
Objectives The aim of the study is to form an updated framework for the method of accounting science with regard to recent developments in the economic research methodology.
Methods The study rests on the method of incomplete analogy: to form the foundations of accounting science method, I used a model of the method of economic theory, management and accounting. The study also employs deduction techniques.
Results The findings show that the method of accounting science has three levels, i.e. philosophical, the level of general scientific methods and the level of specific methods. The method of accounting science at the level of specific methods consists of methods of information gathering and processing, methods of processes development, selection and assessment of integrated methods of research, and techniques of control over accounting science environment aimed at implementing efficient accounting processes. The paper also presents a brief description of major methods used in accounting science.
Conclusions An adequate theory of the method of accounting science can be formulated only as part of progress in the general theory of economic research methodology, which is developed in the economic theory being a fundamental economic science.


Denial of additional accounts as an option to enhance the efficiency of accounting

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #14, 2017

Importance The research focuses on ways to improve the accounting process and simplify it.
Objectives The research substantiates the need to deny additional accounts, and authorize entities to decide on the issue on their own. I pursue proving the simplicity is unreasonable to be excluded out of the accounting principles; demonstrating the socialist practice of denying additional accounts; identifying the effect of carrying goods in the same account; showing that such optimization does not reduce the information value of the accounting process; demonstrating that the country adopted the practice of multiple additional accounts due to ideological and political reasons during repressions of Stalin's rule.
Methods The research employs methods of scientific abstraction and a combination of logic and historical approaches to analysis.
Results I proposed the cost accounting system implying single accounts to keep records of various property movements.
Conclusions and Relevance When entities simplify their accounting process by abandoning additional accounts, it becomes an effective tool to improve the accounting process. However, this task is not stipulated in the State political documents on accounting. The findings can be used to give classes of accounting as an alternative to its contemporary format, basis for a theoretical model of the accounting process on the simple-to-complex basis in terms of accounts. As an alternative model, the findings can be used by regulators and for further researches into the main accounts.


The role of accounting data in management: Past, present and future

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #24, 2016

Importance The article addresses accounting improvement at enterprises.
Objectives The purpose of the research is to justify the refusal of generating the information in accounting that is unnecessary for management, amount of taxes determination and financial statements preparation purposes.
Methods The study employs the evolutionary approach and the method of logical and historical unity.
Results The findings show that an enterprise, unless it is prohibited by the regulator, can easily discontinue a separate accounting for VAT, permanent and timing differences, cost accounting for activities of its production units, without detriment to information supply for enterprise management and accounting purposes. The findings may be useful for improving the accounting at enterprises, enhancing the system of State regulation of accounting, and serve as a basis for further research in accounting optimization.
Conclusions and Relevance The practice, theory and the regulator of accounting sphere demonstrate unwillingness and reluctance to consider changes in the environment of enterprises that lead to changes in the need for accounting data on the part of enterprise management. The stability of cost has a direct influence on the needs of the latter for information about cost accounting, and is determined by a simultaneous impact of a number of factors.


System approach and the model of behaviour of the modern firm in environment

Lebedev K.N. Assistant Professor, Ph. D Finance Academy under the Government of Russian Federation ( joli1259@rambler.ru )

Journal: Finance and Credit, #32, 2009

The author of this article is of the opinion that system approach, made by L. Bertalanffy and his supporters in the middle of the ХХ-th century, is an alternative methodology of investigation of animals and machines. In connection with this its absolutization in economic science could cause a considerable damage to economic research. It is proved on an example of the theory of firm’s influence on environment, the theory of control and the conception of the object of management in the science of management – science, in which, as the author of this article considers, absolutization of system approach took place.


System approach and the theories of decision making and planning of strategy

Lebedev K.N. Assistant Professor, Ph. D Finance Academy under the Government of Russian Federation ( joli1259@rambler.ru )

Journal: National Interests: Priorities and Security, #14, 2009

The author of this article is of the opinion that system approach, made by L. Bertalanffy and his supporters in the middle of the ХХ-th century, is an alternative methodology of investigation of animals and machines. In connection with this its absolutization in economic science could cause a considerable damage to economic research. It is proved on an example of the theories of decision making and planning of strategy from management - science, in which, as the author of this article considers, absolutization of system approach took place.


Method of economic science and policy: the level of general methods

Lebedev K.N. Assistant Professor, Ph. D Finance Academy under the Government of Russian Federation ( joli1259@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #31, 2009

In this article continues initiated in traditional methodologies economic study analysis application in the economy methods based on identification of all essential features of economic processes and tasks of their research, influencing method. These methods are being explored, including in relation to those tasks, which solves the practice of corporate and public economic management.


The analysis of key factors influencing the cost of fuel and energy resources in the foundries

Lebedev Y.A. PhD, professor, head of the department of «State and Municipal Administration» of Nizhny Novgorod State University NI Lobachevsky Economic Faculty ( 8-831-439-79-37 )

Ganieva L.F. post-graduate department of «State and Municipal Administration» of Nizhny Novgorod State University NI Lobachevsky Economic Faculty ( ganieva_lf@mail.ru )

Journal: Economic Analysis: Theory and Practice, #29, 2009

Efficient use of energy resources requires the definition of the factors affecting the amount of costs of these resources. The analysis of key factors influencing the cost of fuel and energy resources in the foundries, as well as the model that determines the influence of the main elements of the cost of fuel and energy resources in their total consumption is being considered end researched in this article.


Social and economic contradictions of paid education

Lebedev A.V. Head teacher of the Management Department of Moscow University of Management and Service ( A.Lebedev@h-ecomash.ru )

Journal: Finance and Credit, #23, 2010

Social and economic contradictions which are becoming aggravated in process of increase of a tuition fee in system of higher education are considered in the article. Reasons of deformations of the education services market are revealed and measures on their overcoming in a context of modernization of higher education system are offered.


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