Author page: Alexandr Ageev

Mysterious Virus in Accounting System

DOI: 10.33917/es-6.198.2024.72-83

The author presents conceptual restructuring of the real essence of reforming economic and investment activities in late 1991 — early 1992, associated with the introduction of international accounting and reporting standards. Особое и преимущественно разрушительное влияние имело изменение правил реновации основных средств. Changing the rules for renovation of fixed assets had a particular and predominantly destructive impact. Actual destruction of the “depreciation fund” balance sheet in “liberalized” accounting became a trigger for undermining the factors of reproducing industrial potential, reducing the profits of enterprises and the revenues of the consolidated state budget.

References:

1. Ageev A.I., Galushkina M.V., Kopkova E.S., Smirnova V.A., Shtukel’berger K. Integrirovannaya otchetnost’: vyzov menedzhmentu [Integrated Reporting: A Management Challenge]. Moscow, Institut ekonomicheskikh strategiy, Natsional’nyy tsentr nauchno-tekhnicheskoy informatsii, 2017, 212 p.

2. Mervin King: “My dolzhny povernut’ za ugol i vyyti na prospekt stabil’nogo kapitalizma” [Mervyn King: “We Need to Turn the Corner and Walk Out at the Avenue of Stable Capitalism”]. Ekonomicheskie strategii, 2014, no 2, pp. 6–13.

3. Ageev A.I., Ovchinnikov V.V. Sistemnye konstruktsii global’nogo rynka nefti i nefteproduktov [System Designs of the Global Oil and Oil Products Market]. Ekonomicheskie strategii, 2016, no 4, pp. 122–133.

4. Ovchinnikov V.V. Regulirovanie raznykh vidov ekonomicheskoy deyatel’nosti v epokhu shestoy tekhnologicheskoy revolyutsii [Regulation of Various

Economic Activities in the Sixth Technological Revolution Era]. Ekonomicheskie strategii, 2014, no 10, pp. 112–123.

5. Ageev A.I., Met’yuz R., Bol’shakov Z.A. Giperkonkurentsiya [Hypercompetition]. Ekonomicheskie strategii, 2002, no 4, pp. 50–53.

6. Efremov I.A., Igumnov Yu.S. Bukhgalterskiy uchet v ugol’noy promyshlennosti [Accounting in the Coal Industry]. Moscow, Nedra, 1974, 296 p.

7. Sokolov Ya.V., Sokolov V.Ya. Istoriya bukhgalterskogo ucheta [History of Accounting]. Moscow, Finansy i statistika, 2004, 272 p.

8. Fedorovich V.A., Muravnik V.B., Bochkarev O.I. SShA: voennaya ekonomika (organizatsiya i upravlenie) [USA: War Economy (Organization and Management)]. Moscow, Mezhdunarodnye otnosheniya, 2013, 616 p.

9. Sokolov Ya.V. Osnovy teorii bukhgalterskogo ucheta [Fundamentals of Accounting Theory]. Moscow, Finansy i statistika, 2000, 496 p.

10. Radina V.A., Yakutin Yu.V. Novye finansovye tekhnologii sistemy upravleniya ekonomicheskoy deyatel’nost’yu [New Financial Technologies for Economic Activity Management Systems]. Finansovaya zhizn’, 2024, no 2, pp. 108–146.

11. Strel’tsov A.V., Yakovlev G.I. Soderzhatel’naya otsenka roli amortizatsii kak istochnika investitsiy dlya modernizatsii predpriyatiy [Substantial Assessment of the Role of Depreciation as an Investment Source for the Enterprises Modernization]. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta, 2021, no 3, pp. 53–60.

USA, China, Russia: Conflict Vulnerabilities in the Context of Transition to a New Geostrategic Paradigm

DOI: 10.33917/es-6.198.2024.16-25

Trump has become the US president. It doesn’t matter anymore what role the sympathies of voters, political technologies or a well-known force action played. Inviolability of the Atlantic spells about the dominance of democracy has been refuted by the harsh realities of world politics and economics. Vector of the global attack has been determined – China. Is there a chance of success if it has revealed not possible to achieve the goals set with Russia? How will Russia act in the new situation? Who and how will be able to form new, more harmonious foundations of the world order? Is the BRICS+++ group capable of this task?”.

References:

1. Sibileva E.A. Zachem lyudi plachuto prirode slez [Why People Cry: On the Nature of Tears]. MedAboutMe. URL: https://medaboutme.ru/articles/zachem_lyudi_plachut_o_prirode_slez/

2. Ageev A.I., Loginov E.L. KOMBINATORIKA VTOROGO TRAMPA: Pokushenie. Chast’ I. Geostrategiya [SECOND TRUMP COMBINATORICS: Assassination Attempt. Part I. Geostrategy]. Ekonomicheskie strategii, 2024, vol. 26, no 4(196), pp. 18–25, DOI: https://doi.org/10.33917/es-4.196.2024.18-25

3. Ageev A.I. Rol’ sanktsiy, konfliktov i spetsoperatsiy: razmyshleniya o budushchem. Chast’ 2 [The Role of Sanctions, Conflicts and Special Operations: Reflections on the Future. Part 2]. Nauchnyy vestnik oboronno-promyshlennogo kompleksa Rossii, 2024, no 1, pp. 33–42.

4. Teoriya i strategiya stanovleniya ustoychivogo mnogopolyarnogo miroustroystva na baze partnerstva tsivilizatsiy (Yaltinskogo mira – 2): Vol. 1. Nauchnye osnovy stanovleniya ustoychivogo mnogopolyarnogo miroustroystva i Bol’shogo evraziyskogo partnerstva [Theory and Strategy for Forming a Sustainable Multipolar World Order Based on the Partnership of Civilizations (Yalta Peace – 2): Vol. 1. Scientific Foundations for the Development of a Sustainable Multipolar World Order and the Greater Eurasian Partnership]. Monografiya. Sost. i nauch. red. Yu.V. Yakovets, A.A. Akaev, S.Yu. Malkov. Moscow, MISK — INES, 2020, 816 p.

5. Ageev A.I., Bakhtizin A.R., Makarov V.L., Loginov E.L., Khabriev B.R. Ekonomicheskiy fundament pobedy: strategicheskiy prognoz ustoychivosti ekonomiki Rossii v usloviyakh sanktsionnykh atak [Economic Foundation of Victory: a Strategic Forecast for the Russian Economy Stability in the Face of Sanctions]. Ekonomicheskie strategii, 2023, vol. 25, no 3(189), pp. 6–15. DOI: https://doi.org/10.33917/es-3.189.2023.6-15

6. Ageev A.I., Loginov E.L. Strategicheskaya predopredelennost’ spetsial’nykh voennykh operatsiy v mirovoy supersisteme [Strategic Predetermination of Special Military Operations in the World Supersystem]. Ekonomicheskie strategii, 2023, vol. 25, no 4(190), pp. 6–19, DOI: https://doi.org/10.33917/es-4.190.2023.6-19

7. Loginov E.L. Tsifrovye tekhnologii politicheskoy bor’by: neyrosetevye imperativy informatsionnogo protivodeystviya popytkam perekhvata upravleniya v sotsial’no-politicheskoy srede [Digital Technologies of Political Struggle: Neural Network Imperatives of Information Counteraction to Attempts at Interception of Control in the Socio-Political Environment]. Moscow, Rusayns, 2024, 234 p.