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The article considers the possible course of development of accounting history, involving study of the regularities incidental to practice of public reporting by companies. Accounting is viewed as an element of relations, consisting of supply and acquisition of goods in a competitive environment, and accounting practice is viewed as a part of processes of evolution of social life, occurring mainly as a result of certain behavior of its participants. The possibilities of application of the provisions of contemporary economic Darwinism, based on theories of T. Veblen, G. Tarde, E. Durkheim, F. Bass, to accounting theory are estimated. Materials of the research dedicated to the development of the practice of new forms of reporting in pre-revolutionary Russian and modern world are considered. Works of contemporary authors, reflecting trends of spread of new forms of reporting of companies in economic life of society are analyzed.

In this article the experience of state planned economy of the USSR is analyzed. The author’s line item concerning teaching the theory of planning in modern conditions, in market conditions in which the technique of indicative planning has the prevailing value is stated. Separate elements of a technique of indicative planning are allocated from the general theory of planning, and objective need of entering of a new, separate, special rate «Planning - a method of knowledge of the objective world» is proved. Such rate, according to the author, on the one hand, would give the chance of a systematic statement of organizational and methodical matters, on the other hand, allocation of these questions from a general rate of planning that would promote development in a general rate of really theoretical questions of modern planning in the conditions of forming market the relations.

This article about analysis of the modern transformation processes taking place in society. They are considered by the example of the so-called anthropological trends associated with radical changes in human identity. The authors propose the hypothesis that the virtualization of human society appears as an anthropological trend. The authors offer the system of indicators characterizing the trend of virtualization. The data, showing the reality of the trend of virtualization, analyzed using statistical methods.

The nature of differentiation of the level of salary in the Russian economy in terms of categories of employees and types of activity is considered. The dynamic data of Rosstat (Federal State Statistics Service) on salary of executives, specialists and workers from 2005 till 2013 is used as the statistical base. Significant differences in the amount of salary of each category of workers by type of activity are revealed. It is shown that there was no equalization of the salary level in terms of type of activity for each of the involved categories of the employed people during the analysis period; increase of the differences was the general trend.

This paper proposes a new method for constructing dynamic composite indices that has two important properties, such as nonnegative weights and dynamic comparability. The method is applied to construct a composite index of population health, as an example. The current method of composite indices’ construction is compared to existing approaches, namely the principal component method and the technique suggested by D. Borzykh in 2016. In contrast to the latter, the new approach meets both requirements, i.e. dynamic comparability and nonnegativity of weights. Thus, it is shown that the method suggested in this paper has the best properties.

This article analyzes the dynamics of the number of marriages and divorces in the country; study of marital structure of the population. The dynamics of the structure of private households and the population living in them; composition of family units by marital status, with children and without children, single-parent families. Revealed ongoing structural shifts that characterize the family structure of the population by categories and regions of the country. Produced grouping of RF subjects on the average size of private households and the features of the family structure of the population in the regions of the country.

The article defines the investment preference in the securities market and presents the classification of its characteristics. It is shown that each group of investors has individual objectives and subjective needs, which depend considerably on individual investment preferences, in the course of their activity in the securities market. The factors, defining formation of the characteristics of investment preferences of investors, are revealed and described in detail; the relation between the factors, investment preferences and decisions made by investors in the securities market is shown.

Misstatements due to fraudulent financial reporting, as a special type of opportunistic behavior, may inflict serious damage on firms, as well as disturb the stability of the national financial system as a whole. From this point of view, it is extremely important to explore methods, which allow us to detect the financial statements manipulation with the minimum of the analytical efforts. According to economic literature, Benford’s law can be used as the statistical tool for testing the reliability of financial reporting. It seems that methods, based on Benford’s distribution, give simple and effective technique for the realization of the necessary analytical procedures. At the same time, questions of practical applicability of Benford’s law for determination of reliability of financial statements remain open. This article aims to contribute to the solution of this problem. We hypothesized the existence of positive relationships between accruals ratio and mean absolute deviation. The last measure shows the degree of conformity of the actual proportion of occurrence a particular digit within the dataset to Benford’s law. Statistical testing states that the hypothesis is not true. Therefore, it becomes very important the further development of methods aimed at the identifying of false financial statements through the coefficients of financial analysis.

The article considers the informational constraints, depriving a user of financial reporting of the opportunity of obtaining reliable and honest information on the specific company resource - business standing. The constraints are stipulated by conceptual inaccuracies, non-compliance with legal form and economic substance, subjectivity of presentation and disclosure of business standing information in accounting. The authors suggest expansion of the informational constraints by virtue of revision of the methodological approaches and methodic tools to the business standing accounting.

People’s health has been the basis of human’s existence since ancient times. Progress in many spheres of life has been dependent on both physical and spiritual health. For centuries, people have been using traditional knowledge of staying healthy based on healing and traditional medicine. Ethical canons used to help the nation be united as well as alive. The 21^st century brought about great changes in every aspect of human’s life which made the experience gained for centuries insufficient for staying healthy. The solution to the problem is a combination of traditional knowledge, social, ecological, pedagogical and some other approaches. In order to build a system of training a person to live healthily, integrated teaching and educational approach should be used. It is vital because the main function of education is continuous training of the youth for social life. Medical and educational universities are the most important in the process of solving problems concerning both public health and individual lifestyles.