Евгений Владимирович Зарецкий. Безличные конструкции в русском языке: культурологические и типологические аспекты

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Board composition and audit fee: evidence from Russia

In the recent years the Russian Government has undertaken serious steps to improve corporate governance practices by introducing the Corporate Code of Governance (CCG) and strengthening the role of corporate boards to monitor top management performance. This paper investigates whether these measures have stimulated positive changes by increasing the demand for higher quality audit. We test our hypotheses using 147 non-listed companies to examine whether board composition influences audit fee in the Russian capital market. Our findings support the demand-side perspective of audit services and suggest that audit fees are associated positively with the presence of an independent chairman, higher proportion of independent directors and State representatives on the board.</jats:p

Special aspects of personal rehabilitative resources of actual and demobilized military service members

The article presents the results of the empirical study on personal rehabilitative resources of actual and demobilized military service members (coping strategies, strategies of resistance, psychological hardiness). The combat experience of actual and demobilized military service members leads to severe personality traumas, appeared symptoms of post-traumatic stress disorders, severe tension of their adaptive potential. The situation can be controlled with active problem- and emotionally-focused coping strategies in order to transform the situation, rather than to escape it. In particular, these are the strategies involving positive re-appraisal, plannful problem solving, and increased self-control. Several gender differences in the use of copings were identified. The study shows that the position focused on effective self-development in the most sustainable. Along with the severe symptoms of maladaptation, the combatants consider also their experience as one that shows the value of life and self-enrichment

Psychological conditions of preventing manipulative interpersonal relations in adolescence

The article is concerned with the peculiarities of manipulative interpersonal relations, definition of psychological conditions of their formation and development of training program for the prevention of manipulative interpersonal relations in adolescence. The content of the notion of “manipulative interpersonal relations” is specified. The author’s classification of manipulative relations participants in adolescence is developed, psychological participation peculiarities of different types of subjects and objects of manipulation and general level of participation in manipulative interpersonal relations and its components are under study. Objective and psychological conditions of preventing manipulative interpersonal relations in adolescence are defined. The author has justified, developed, tested and proven efficiency of the training program for building effective interpersonal relations

Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

The Formation of Self-social Subsphere in Adolescence by Means of Gestalt Therapy

Article deals with the problem of the determinants of self-social formation in adolescence. It is concluded that the formation of self-social system is complex process that is characterized with the interaction processes of personal growth, professionalization, socialization, interpersonal communication and professional interaction

Индивидуальные особенности звуко-цветовой ассоциативности в творчестве Эдгара Аллана По

A complex method of coloursemantic analysis of fiction with the use of computer technologies and auditive experiments is introduced in the article. Edgar Allan Poe’s poems are studied from the point of view of universal laws, nationally motivated regularities, and individual features in the aspect of sound-colour associativeness; some grounds for assessment of text translation adequacy are outlined