Social Work in Republic of Buryatia/Russia

The Republic of Buryatia is situated in Eastern Sibiria, the eastern coast of Baikal Lake. The total area of the republic is 351 thousand square kilometers. The capital of Republic is Ulan-Ude. The modern social-economic situation in Russia is extremely paradoxical and multiaspectual - negative processes take place almost in all spheres of the society. The introduction of market economy principles, the process of privatisation, and the last economic crises in the Federation of Russia have brought many social phenomena - among them increasing poverty, homelessness and still high rate of unemployment are the worst one. It makes the changes in the state social welfare programmes and functioning patterns be implemented. Social problems are especially very important in the so-called "depressive" regions of Russia (Buryatia Republic is among those regions). The most important is the staff supplement of social services and the level of professionalism of people who work there. This problem consists of two aspects: first, the number of specialists with professional education of social workers is not enough; second, the level of professionalism of the workers is very low.

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

The EU Policy on Institutional Multilingualism: Between Principles and Practicality

This article brings to light several inconsistencies within the narrative of the EU policy on institutional multilingualism. The EU has invoked fundamental EU principles of democracy, equality and transparent government, to publically bolster the need for its institutions to communicate and operate in the languages of its citizens. However, these principles do not allow for the pragmatic and budgetary arguments that the EU uses to justify the in reality limited number of official and de facto working languages of its institutions. The article argues that this disagreement could be resolved if the narrative of the EU's language policy would include the objective that all European citizens master any of the languages that the EU institutions use. In that light, the article recommends that further research is done into the question whether the EU should accept or even encourage the spontaneous development of English as a de facto pan-European lingua franca.