From «Commercial» to «Economic» Education: the Case of Irkutsk Financial and Economic Institute of 1941–1945

The author of the article reconstructs the shift, which occurred in the model and disciplinary structure of «commercial» education towards «economic» one. The research is based on disciplinary approach in the history of education, which builds on subject-oriented character of knowledge and empirical analysis of Irkutsk Financial and Economic Institute case. Although the shift was being discreetly prepared for several decades and included many attempts to integrate commercial functions of education with economic field, its real start was caused by external to science and education factors. The subject area of a business economics became the point of intersection for economic and commercial disciplines. The area appeared mainly due to political and ideological campaign aimed at making the enterprises’ party core groups aware of economic knowledge. The 18th All-Union Conference of Communist Party initiated the campaign in 1941. The outbreak of war forced people to view the business economics as a scientific and practical field of study, which applies many techniques and methods of economic analysis in order to ensure effective operation and reveal its potential reserves. After obtaining the right to operate beyond the scientific and practical environment, the subject area of business economics entered the higher education area, transforming its educational and research programs and integrating the disciplinary models and structures of economic and commercial education.

From «Commercial» to «Economic» Education: the Case of Irkutsk Financial and Economic Institute of 1941-1945

The author of the article reconstructs the shift, which occurred in the model and disciplinary structure of «commercial» education towards «economic» one. The research is based on disciplinary approach in the history of education, which builds on subject-oriented character of knowledge and empirical analysis of Irkutsk Financial and Economic Institute case. Although the shift was being discreetly prepared for several decades and included many attempts to integrate commercial functions of education with economic field, its real start was caused by external to science and education factors. The subject area of a business economics became the point of intersection for economic and commercial disciplines. The area appeared mainly due to political and ideological campaign aimed at making the enterprises’ party core groups aware of economic knowledge. The 18th All-Union Conference of Communist Party initiated the campaign in 1941. The outbreak of war forced people to view the business economics as a scientific and practical field of study, which applies many techniques and methods of economic analysis in order to ensure effective operation and reveal its potential reserves. After obtaining the right to operate beyond the scientific and practical environment, the subject area of business economics entered the higher education area, transforming its educational and research programs and integrating the disciplinary models and structures of economic and commercial education.

SOURCES OF PERSONNEL POTENTIAL OF ECONOMIC SCIENCE IN EASTERN SIBERIA

In article the origin and human capacity development of economic science in Eastern Siberia is considered. Noted that with emergence in 1918. The Irkutsk state university began to teach economic disciplines there. From now on and in the 1920th the economic education was presented in various educational and scientific divisions: law department, humanitarian faculty, faculty of social sciences, faculty of the right and local economy. In the late twenties economic education was actually curtailed, and since the beginning of the 1930th renewed at the Siberian financial and economic institute created on the basis of the reorganized university. Authors revealed the first professors and teachers-economists of the higher school of Eastern Siberia, their short scientific and pedagogical characteristics are shown. The attention to connection of the taught disciplines with the conducted scientific research is paid. The attention is focused that for rather short period it was succeeded to create the personnel potential which competently provided implementation of training programs on all economic and financial disciplines. The provision that financial and economic education in the region, since 1930th became possible thanks to the basis created in the 1920th is proved. The conclusion is drawn that the scientific heritage of scientists-economists of Eastern Siberia of that period needs a perspective system research.

The heterogeneous effect of democracy, economic and political globalisation on renewable energy

This paper summarises the arguments and counterarguments within the scientific discussion on international cooperation’s role in combatting climate change and its impacts. The primary purpose of the research is to determine renewable energy development reliance on democracy and globalisation levels. The objects for analysis are Ukraine and countries with different democracy regimes: full democracy (Finland, Denmark, Spain), flawed democracy (Poland, Slovakia, Hungary, and the Czech Republic) and hybrid democracy (Ukraine, Turkey and Montenegro). To gain the research goal, the authors examined data on the share of renewable energy, GDP per capita, labour force and gross fixed capital formation from 2012 to 2019. The data was retrieved from the Eurostat database, World Data Bank, KOF Swiss Economic Institute and the Economist Intelligence Unit. The following methods and tests were used: Levin, Lin, and Chu test; Augmented Dickey-Fuller Fisher and PhillipsPerron Fisher unit root test; Im, Pesaran, Shin’s panel unit root tests. The authors used the Pedroni test to cointegration among variables. The Fully Modified OLS and Dynamic OLS panel cointegration techniques were applied to evaluate a statistically significant longer-term relationship between variables. The findings confirmed that for countries with the hybrid regime, the changes in political and economic globalisation provoked the rapid growth of renewable energy compare with countries from full and flawed democracy.

Polská měnová reforma z roku 1950

This paper deals with the economic institute of monetary reform, specifically the Polish monetary reform of 1950. At the beginning of the work, the causes that led the Polish government to the need for reform are discussed. The following sections deal with the preparation and conduct of the money exchange, as well as the legislative basis of the exchange conditions. Last but not least, the consequences of the reform are mentioned. At the end of the work there is a comparison of the Polish reform with the contemporary Czechoslovak monetary reform, which took place in 1953.

SCIENTIFIC REVIEW OF MATERIALS FROM THE 2ND NATIONAL FORUM ON ECONOMIC SECURITY IN TYUMEN

On 20-21 April 2021, the 2nd National Forum on Economic Security was held in Tyumen, at the Financial and Economic Institute of the University of Tyumen. The forum attracted the attention of academicians, practitioners, and students. The participants exchanged opinions on the most topical issues of social and economic security of the state, regions, and individual businesses as well as on the problems of organizing the sustainable business. The participants were interested in panel discussions, meetings of problematic sections, round table, which considered effective methods of ensuring economic security, based on scientific principles and sound calculations. Special attention was drawn to the prospects of the “Economic Security” specialty, the need for students to form relevant professional competencies, which are the most important factor in the demand for specialists.

PENGARUH GLOBALISASI KEPADATAN PENDUDUK DAN PERTUMBUHAN EKONOMI TERHADAP DEGRADASI LINGKUNGAN DI INDONESIA

: The study describes the effects on globalization population density andeconomic growth on environmental degradation in Indonesia. This research uses a timeseries data from year 1971 - 2017, with method Error Correction Model (ECM). Datasources from Global Carbon Project, KOF Swiss Economic Institute, and WorldBank. Research result explain that (1) Globalization in long term has a insignificantpositive effect on environmental degradation in Indonesia, but short term globalizationhas a insignificant negative effect on environmental degradation in Indonesia (2)Population density in long term has a significant positive , and short term has ainsignificant positive effect on environmental degradation in Indonesia (3) Economicgrowth in long and short term has a significant positive effect on environmentaldegradation in Indonesia.Keywords : Environmental Degradation, Globalization Population Density AndEconomic Growth.

Towards Pragmatic Economic Policies: Economic Transformation and Industrialization for Revival of Zimbabwe in the New Dispensation Era

Whilst literature has many monetary and economic policies that were enacted before and after the dawn of the New Dispensation in Zimbabwe the country still faces a downward trend in terms of economic recovery. This study reviews the various policies put in place by the government and their impact on socio-economic development of Zimbabwe. A review of Zimbabwe’s economic history shows that the country dropped from being one of the best economies in Sub-Saharan Africa and now ailing and characterised by hyperinflation, agricultural challenges, corruption, very high tax regime, huge domestic and foreign debts, increase in consumer prices and being a chief net importer of most goods or services. The study was underpinned by a case study survey from Singapore’s revival with both qualitative and quantitative instruments used. The study found out that even though the land reform had an impact on economic performance, corruption, party-power politics and absence of an economic institute eroded any necessary contribution to economic transformation and industrialization in Zimbabwe. The study also revealed that the bilateral and multi-lateral agreements that were enacted in the dawn of the new dispensation have not yielded the desired economic revival transformations. The study recommended establishment of an economic institute to direct policy as well as removal of unethical practices in both public and private sectors so as to ensure financial and economic discipline.

The Impact of Consumer Competence in Purchasing Foods on Satisfaction with Food-Related Consumer Policies and Satisfaction with Food-Related Life through Perceptions of Food Safety

Based on the knowledge-deficit model, this study proposes a relationship between consumer competence in purchasing foods and perceptions of the safety of imported and domestic foods. This study also examines how perceptions of the safety of imported and domestic foods affect satisfaction with food-related consumer policy and satisfaction with food-related life. Using data from the “2019 Consumer Behavior Survey for Food,” which has been conducted every year since 2013 by the Korea Rural Economic Institute, we analyzed the responses of a final sample of 5869 respondents. The hypothesized conceptual model was assessed through structural equation modeling. All but one of the proposed relationships between consumer competence in purchasing foods and perceptions of food safety were supported. The relationship between perceptions of food safety and satisfaction with food-related consumer policies depends on whether foods are imported or domestic. Food origin also affected the relationship between perceptions of food safety and satisfaction with food-related life. Satisfaction with food-related consumer policies is significantly connected with satisfaction with food-related life. We discuss how the findings of this study can be applied to the development of food-related consumer policies.

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.