scholarly journals Account books of the Moscow Print Yard (1622-1700): the origins of cost accounting in Russia

2019 ◽  
Vol 16 (2) ◽  
pp. 188
Author(s):  
Marina I. Sidorova ◽  
Dmitry V. Nazarov
Keyword(s):  
Production Control ◽  
Cost Accounting ◽  
17Th Century ◽  
The State ◽  
Enterprise Management ◽  
The Political ◽  
Organizational Changes ◽  
Russian State ◽  
Activity Cost ◽  
And Control

This paper reports the results from the study of the account books (1622-1700) of the Moscow Print Yard, the largest Russian state manufactory in the 17th century. This case confirms the existence of sophisticated calculative techniques in pre-industrial societies and adds an argument in the debate about origins of the cost accounting. Management of the Russian state owned monopoly enterprise used the original cost technique not for efficiency reasons but only for pricing and control of material, labour and financial resources. We also investigate the influence of the organizational changes at the Moscow Print Yard on the evolution of its bookkeeping practice for eighty years. The cause of calculative practice development was intuitive reaction of enterprise management to changing political and economic circumstances. The methods of product costing, pricing, expense recognition and production control are examined within the political, economic, and social context of Russia at the time. The 17th century was the epoch of the formation of the Russian state and the awareness of the state power as the driver for governing of a public life. The paper argues that the political attitudes of the state determined the organizational changes at the state manufactory and transformation of traditional bookkeeping practice to the new type of administrative activity – cost accounting.

THE EVOLUTION OF THE POLITICAL STATUS OF THE KALMYK KHANA IN RUSSIA

2021 ◽  
Vol 66 (1) ◽  
pp. 9-15
Author(s):  
ALEXANDER V. TSYURUMOV ◽  
◽  
ANDREY A. KURAPOV ◽  
Keyword(s):  
18Th Century ◽  
17Th Century ◽  
The State ◽  
The Political ◽  
Political Autonomy ◽  
Political Status ◽  
Political Crises ◽  
Russian State ◽  
The Status ◽  
The Russian Empire

The article is devoted to the study of one of the most important problems of modern historical science - the history of the formation of the Russian multinational state. Special attention is paid to the comparative analysis of the state and political statuses of the national autonomies of Russia - the Kalmyk Khanate and the Hetman's Ukraine. The statehood of the Kalmyk nomads arose after their entry into the Russian state in the first half of the 17th century. It is shown that the nature of the Russian-Kalmyk relations during this period makes it possible to define them as a protectorate of Russia over the Kalmyk uluses. The article examines the formation of the Russian-Kalmyk interaction, the evolution of the status, territorial framework and geopolitical position of the Kalmyk Khanate. At the beginning of the second quarter of the 18th century. After the Kazakhs of the Younger Zhuz migrated to Emba, the Kalmyk lands partially lost their border status and began to increasingly resemble the inner territory of the Russian Empire. A gradual transformation of political autonomy into administrative one begins. The article describes the main features of the autonomy of the Kalmyk Khanate in the period of the 17th - early 18th centuries: the preservation of the traditional administrative structure, the concentration of administrative, judicial, legislative and fiscal power in the hands of the secular elite, the inheritance of the supreme power in the Torgout dynasty. The paper determines that the new geopolitical status of the Kalmyk Khanate after the second quarter of the 17th century also changed the state policy in relation to it - the system of government of the khanate was unified, political independence was eliminated, the khanate was being integrated into the general imperial administrative and political system. The restrictive policy of Russia in relation to the Kalmyk Khanate, the government's interference in the hereditary question contributed to the beginning of the political fragmentation of the Khanate in the second half of the 20s - the first half of the 30s of the 18th century, political crises of the second half of the 18th century, and the crisis of 1771. The material presented in the article makes it possible to highlight general patterns in the political status of the Kalmyk Khanate and Ukraine in the 17-18th centuries.

Contradiction of space, centralization of capital, and the hybrid state oil company: The case of Russia

2008 ◽  
Vol 1 (2) ◽  
pp. 59-71 ◽  
Author(s):  
Mazen Labban
Keyword(s):  
Oil Industry ◽  
The State ◽  
State Control ◽  
Hybrid State ◽  
Oil Companies ◽  
National Oil Companies ◽  
Russian State ◽  
And Control ◽  
Oil Company ◽  
A New Species

A new species of capital has emerged from the development of inter-capitalist competition in the oil industry. Oil-producing states have fused with financial and productive/extractive capital, foreign and domestic, into hybrid state oil companies. These are centralized monopolies that transcend the historical geographical opposition between private transnational oil companies and national oil companies. As partially nationalized state monopolies, they allow oil-producing states access to global capital markets, while retaining the control of the state over the flow of foreign capital into the domestic oil industry. They thus mediate the contradiction between the integration of capital at the transnational level and its territorial fragmentation at the national scale, only to internalize it in the process. I examine this process in the case of the ongoing consolidation of the Russian oil industry under state control, focusing on two inter-related contradictions: an attempt by the Russian state to liberalize the oil industry, yet shield it against the expansion and control of foreign oil companies; and the dependence of the state on foreign financial capital in the very process of consolidating control over the oil industry.

scholarly journals A geografia eleitoral do estado do Tocantins: análise das eleições para governador de 1988 a 2010

GeoTextos ◽  
2014 ◽  
Vol 10 (2) ◽  
Author(s):  
Jean Carlos Rodrigues ◽  
Robson Francisco Barros dos Santos ◽  
Cássio Fonseca Alves
Keyword(s):  
Spatial Distribution ◽  
Political Power ◽  
The State ◽  
Political Elite ◽  
Political Life ◽  
The Political ◽  
Electoral Geography ◽  
Time Reading ◽  
And Control

Este artigo foi construído a partir de uma pesquisa que estabeleceu uma intrínseca relação entre geografia e voto no estado do Tocantins. Seu objetivo principal consistiu em desenvolver uma análise sobre a distribuição espacial dos votos para o poder executivo estadual (governador) de 1988 a 2010, nesta unidade da federação, distribuídos em seus 139 municípios, a fim de identificarmos as territorialidades dos votos bem como os domínios eleitorais estaduais que se estabeleceram ao longo da vida política tocantinense. Para tanto, ao longo desta pesquisa, nos dedicamos a leituras bibliográficas pertinentes ao referido tema, e a coletar e cartografar os resultados dos pleitos eleitorais disponíveis no Tribunal Superior Eleitoral (TSE) e no Tribunal Regional Eleitoral-Tocantins (TRE/TO). Como considerações, apontamos o uso e o controle do território exercido por meio do voto por distintos atores políticos regionais, a manutenção do poder político de uma elite política estabelecida desde a primeira eleição para governador (1988) e suas implicações sobre a geografia eleitoral tocantinense. Abstract THE ELECTORAL GEOGRAPHY OF THE STATE OF TOCANTINS:ANALYSIS OF THE ELECTIONS FOR GOVERNOR FROM 1988 TO 2010 This article was devised based on a survey that establishes an intrinsic relationship between geography and vote in the State of Tocantins. The main objective consisted in developing an analysis of the spatial distribution of the votes for the state executive (governor) from 1988 to 2010 in this state, distributed into its 139 municipal districts, so we can identify the territoriality of the votes as well as the state voting domains that were established during the political life in Tocantins. For such, during this survey, we spent time reading bibliographies related to the theme in question, and to collect and map the results of the election dispute available in the Superior Electoral Court (TSE) and Regional Electoral Court-Tocantins (TRE/TO). As considerations, we appointed the use and control of the territory exercised by means of the vote by distinct regional political players, maintenance of the political power over a political elite established since the first election for governor (1988) and its implications on the electoral geography of Tocantins

scholarly journals POLITICAL and LEGAL ACTIVITY of DEPUTIES of the NORTH CAUCASUS IN the STATE DUMA of the RUSSIAN EMPIRE in the EARLY twentieth Century

2020 ◽  
Vol 36 (4) ◽  
pp. 14-18
Author(s):  
M.M. Aybatov ◽  
Keyword(s):  
Political System ◽  
Central Government ◽  
The State ◽  
Political Elite ◽  
The Political ◽  
North Caucasus ◽  
Caucasus Region ◽  
The North ◽  
Russian State ◽  
The Government

The article analyzes the political and legal activity of the deputies of the North Caucasus in the early XX century, during the formation and activity of the State Duma. It is noted that the tsarist administration, modernizing the state-political system of the country, could not ignore the multinational and multi-confessional nature of the Russian state and therefore tried to take into account these features of the Russian state-political system. The article concludes that the involvement of regional MPs in political and legal activities of the first legislature (State Duma) at the beginning of the XX century has allowed to bring to the attention of Central government authorities, the main problems of the North Caucasus region and provides a process for the integration of national and regional elites in the Russian political elite to pinpoint the positions of North Caucasian elites in the political space of the Russian state. But many legislative initiatives put forward by the deputies of the North Caucasus did not find support from the government authorities and their decisions were ostponed indefinitely

scholarly journals The state and biopolitics: towards the origins of interrelation

2021 ◽  
pp. 39-47
Author(s):  
Aleksei Vladimirovich Iarkeev
Keyword(s):  
State Power ◽  
The State ◽  
Concentration Camps ◽  
Political Anthropology ◽  
The Political ◽  
State Administration ◽  
Labor Camps ◽  
The Subject ◽  
And Control

The subject of this research is the state as a biopolitical project founded on the principle of government intervention in life of the population. Leaning on the ideas and theoretical intentions of the “archeology of power”, economic and political anthropology, the author examines the genesis of the state from biopolitical perspective, proceeding from the hypothesis of the initial animalization of human presence pursuant to state power, which at breaking point, turns into biopolitical death machine, or thanatopolitics. In view of this, the author reveals the role of ancient state formations as the agents of forced “domestication” of the members of agricultural and cattle-raising societies based on the concentration of human resources and coercive labor as state-forming “technologies”, which allow producing surpluses appropriated by the power elites. The idea of pastoralist power, which emerged along with the first states, identifies subjects to a herd under wardship, treating them as a form of wealth similar to livestock. The main conclusion lies in explication of the biopolitical matrix of state administration, which identifies the subjects of the state with livestock, and the state territory with enclosed pasture. This leads to the parallels between cattle-raising and control over population, which paradigmatically determines the political modus operandi of state power that is implicit in the trajectory of its evolution up to the present day. At the threshold of “evolution” of such administrative paradigm emerge the modern radical topoi of the antihuman – the concentration camps (labor camps and death camps) organized by the model of cattle pens and slaughterhouses.

THE STRATEGY OF THE STATE'S ACTIVE INFLUENCE ON TRADE NETWORKS AS SIGNIFICANT FACTOR OF ECONOMIC SECURITY

2021 ◽  
Vol 14 (1) ◽  
pp. 21-30
Author(s):  
Marina Alekseevna GUREEVA ◽  
Keyword(s):  
Economic Security ◽  
The State ◽  
The Political ◽  
Main Role ◽  
Trade Networks ◽  
The People ◽  
Russian State ◽  
Food Market ◽  
Hybrid War ◽  
Original Concept

In the context of the all-out hybrid war of the globo-oligarchy against Russia, with the ultimate goal of the destruction of the Russian state and the genocide of the people, objectively playing the main role, along with China, in countering the model of a unipolar world with the total omnipotence of the globooligarhat, trade networks in Russia, especially in the food market, become an extremely important sphere of struggle to ensure the political and economic security of Russia. This involves developing a strategy of active influence of the state on trade networks, taking into account the economic and wider factor, the systemic security of the state and the people. The author presents the original concept of such a strategy. Its key links: the creation of a public-private partnership-wide trade network that competes with private networks; methodology and methodology of Russian sovereignization of foreign private capital in Russia on the basis of the principles of security, justice, law, sustainability.

Diplomatic Privileges and Immunities of Agents Invested with Functions of an International Interest

1931 ◽  
Vol 25 (4) ◽  
pp. 694-710 ◽  
Author(s):  
Lawrence Preuss
Keyword(s):  
The State ◽  
Legal Order ◽  
Customary Law ◽  
The Political ◽  
Political Factors ◽  
Historical Factors ◽  
The Pacific ◽  
The Law ◽  
And Control ◽  
The Way

Recent tendencies toward the reduction of diplomatic privileges and immunities have been justified by the decreasing importance of the causes which have contributed to their establishment in their present exaggerated extent. The traditional distrust of diplomatic missions as instruments of espionage and intrigue has all but vanished, and has been supplanted by an appreciation of their functions as agencies for facilitating the pacific intercourse of states. The scrupulousness with which the diplomatic character is now respected and the growing security of the legal order in most states make possible a reduction of diplomatic prerogatives without jeopardizing the successful and independent fulfillment of the mission which it is their purpose to secure. The widest pretensions to exemption from the authority of the receiving state were advanced at precisely those times in which diplomats were in practice subjected to the greatest amount of interference and control. Doctrines of the seventeenth and eighteenth centuries, inspired by a reaction against contemporary conditions, have been incorporated into the customary law, which has lost its raison d'Ure to the extent that the historical factors which influenced its growth are no longer operative. The need of the envoy for independence exists today no less than formerly, but it no longer requires, as a condition of its guarantee, that complete immunity from the law and jurisdiction of the receiving state which has found a figurative expression in the fiction of exterritoriality. As a subject involving few of the political factors which have thus far proved to be insurmountable obstacles in the way of codification, the law of diplomatic privileges and immunities is eminently suited for restatement and amendment in the form of a general convention. Such a restatement, if it is not to be retrogressive, must be based upon the conception that the receiving state has rights, and the sending state duties, which are correlative to the obligations of the state of residence and the rights of the appointing state, alone emphasized in the existing law.

When Does the Crime-Terror Nexus Fail to Materialize? Drug Trafficking, Militants, and the State in Russia

2020 ◽  
Author(s):  
Mariya Y Omelicheva ◽  
Lawrence P Markowitz
Keyword(s):  
Qualitative Analysis ◽  
Drug Trafficking ◽  
State Power ◽  
The State ◽  
Terrorist Group ◽  
The Political ◽  
North Caucasus ◽  
Russian State ◽  
Political Economic ◽  
Terrorist Violence

Abstract What are the conditions that obstruct the formation of a crime-terror nexus? To answer this question we carry out a quantitative and qualitative analysis of Russia's North Caucasus (2008–2016) where no durable crime-terror nexus materialized despite the presence of conditions conducive to the emergence of linkages between criminals and militants. We demonstrate how the sheer diversity and fluidity of violent actors, with some deeply immersed in the political, economic, and security institutions of the Russian state, fragmented the elements of a crime-terror nexus to such a degree that collaboration among them proved too difficult and costly. Our argument makes several contributions to analyses of the crime-terror nexus. First, our study illuminates the various actors within a purported nexus, demonstrating how cooperation between them may not be forthcoming. Second, our framework demonstrates how a multiplicity of the centers and agents of state power, both formal and informal, is intimately interwoven into the fragmented security landscape. Third, the diversity of the so-called terrorist and militant groups that are competing for power and resources call for rethinking and reconceptualization of what we call a “terrorist group” and the data that we use to study terrorist violence.

scholarly journals IMPROVEMENT OF METHODOLOGICAL SUPPORT FOR CONTROL OF THE AVAILABILITY AND SAFETY OF STOCKS IN THE ENTERPRISE MANAGEMENT SYSTEM

2021 ◽  
pp. 107-115
Author(s):  
Guzaliya Klychova ◽  
Alsu Zakirova ◽  
Zariya Zalilova ◽  
Il'dus Gimadiev
Keyword(s):  
Internal Control ◽  
The State ◽  
Enterprise Management ◽  
Accounting System ◽  
Sources Of Information ◽  
Key Factors ◽  
Economic Activities ◽  
Control Procedures ◽  
Enterprise Management System ◽  
And Control

Stocks are one of the key factors ensuring the constancy and continuity of reproduction. In this regard, their internal control serves as the most important element of enterprise management and ensures stable and secure financial and economic activities. The purpose of the study is to improve the methodological support of internal control of the availability and safety of stocks to prevent distortions and illegal actions in terms of their movement, to ensure the reliability of information in accounting, operational and management accounting. To prove the effectiveness of accounting and analytical support for controlling the acquisition, storage, write-off of inventories, it is advisable to use the working document “Test for assessing the inventory accounting system”, which contains topical issues that allow assessing the effectiveness of organizing inventory accounting at the enterprise. The working document of internal control, proposed in the framework of the study, “The program of internal control of the availability and safety of stocks”, includes a list of control areas, a regulatory framework and sources of information, determines the nature of the audit and control procedures that are necessary to achieve the goal and practical solution of the audit tasks. The working document of internal control “Questionnaire for checking the state of storage facilities and safety of stocks” contains questions that allow the internal controller to fully assess the conditions of storage of stocks, the state of fire safety of warehouses, the equipment of warehouses with equipment, machinery, instruments and the correctness of their operation, the state of security warehouse premises. At the same time, the controller has the ability to clarify and concretize the options for answering the questions posed in the working document. This, in turn, will allow, based on the results of the audit, to provide the manager with all the information necessary for making effective management decisions

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