Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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Description
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship
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Description
In this article, we have given a short review of scientific bases of designing of blocks and module cars and some perspective works for opening new possibilities of increasing the efficiency of technologies of intensive mountain and foothill gardening
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BASES FOR DESIGN OF PARAMETERS OF ELECTROACTIVATOR FOR WATER SOLU-TIONS
01.00.00 Physical-mathematical sciences
DescriptionIn the article below the following items are represented: existing methods for design of electroactivator for water solutions, processes within an electroactivator are examined, the new formulas for calculation of the main characteristics of electroactivator are proposed, dependences of the parameters upon the factors which influence on device functioning are plotted, conclusions regard processes and proposals for design and operating are made
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Description
The article deals with the reliability of the functioning of the equipment of the power supply substation, and the determination of the probability of uninterrupted supply of electricity to consumers. The following are presented: models of failures of separators, models of short-circuit failures, models of failures of disconnectors. Two statistical series for sudden and gradual failures are singled out. The reliability theory is shown as the main distribution of fail-safe time for sudden failures. The conclusions on the presented models are made and the suggestions on introduction into production are given. According to the presented models, it is possible to judge the reliability of the station's operation, which is necessary for implementing measures to improve the reliability of electricity supply in network companies
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THE BASICS OF CALCULATING THE PROBABILITY OF FAILURE-FREE OPERATION OF SUPPLY BUSES AND BUS SECTIONS
DescriptionIn agriculture, the high reliability of electricity supply is necessary because of its main feature production is associated with biological objects. The change in the state parameters can lead to a sharp decrease in the productivity of the biological system or, in general, to the death of it. The following enterprises are particularly critical to the reliability of power supply: dairy farms, hothouse complexes, incubators, grain storage sites, finished products and much more. The article presents: models of failure of switchable busbar, models of failure of supply buses; formulas for the calculation of reliability indicators, the calculated values of the probabilities of failure-free operation of individual elements, analysis of the values obtained, conclusions were made on the models presented and suggestions were made for introduction into production, energy conservation was associated with reliability of electrical installations
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BASES OF CALCULATION OF INDICATORS OF RELIABILITY OF ELEMENTS
DescriptionIn the article we have presented the models of refusals and restoration of the power transformer, the model of refusals and restoration of the automatic switch, the model of refusals and restoration of an air-line of electricity transmissions; we have also made conclusions for the presented models and offers for introduction in manufacture
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THE FUNDAMENTALS OF THE MODERN APPROACH TO THE ORGANIZATION OF TAX ACCOUNTING
DescriptionIn the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks
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FUNDAMENTALS OF SOCIO-ECONOMIC SELF-SUFFICIENCY OF LOCAL RURAL COMMUNITIES OF THE RUSSIAN FEDERATION
DescriptionThis article analyzes the current problems related to socio-economic support of local government and increasing the effectiveness of local social services. The authors believe that the foundation of rural communities form: local finance, municipal property, property that is owned by the state and transferred to the control of local governments, as well as other property to meet the needs of the municipality. This article discusses the principles of economic selfreliance of rural communities. And also states that the basic foundations of the socio-economic self-reliance of rural communities is the local budget. For example, Dinskaya district is considered the law "On the financial bases of local self-government in the Russian Federation." The paper substantiates the necessity of searching the rural communities of other sources of funding. In the transition to a market economy, leading direction should be given to commercial projects of local governments, which will be used to execute programs in the field of social activity in rural communities - Economic Development
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FUNDAMENTALS OF THE THEORY OF SYNCHRONOUS MACHINES WITH MULTIPLE WINDINGS OF THE STATOR
DescriptionThe article is an attempt to generalize the theory of the mathematical description of synchronous ma-chines with multiple three-phase windings on the sta-tor and arbitrary location in space of the machine. The features of the transformations of coordinates in the mathematical description of the machine are shown
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Description
The article presents a study on agro-biological and technological indicators of Don indigenous wine grapes in the conditions of the Anapa-Taman area of the viticulture of the Krasnodar region. It was found that the introduced varieties are consistent with the conditions of the area and can be recommended for growing in production plantations in southern Russia. On ripening, the varieties are as follows: the early ripening varieties are Sibirkovy; a group of middle-ripening - Aligote, Plechistik, Varyushkin; to the medium-late - Bessergenevsky 10 and Krasnostop Anapsky. Highest yield was proved to for such grape varieties as Bessergenevsky 10 (150 kg / ha) and Varyushkin (140 kg / ha). Test grapes of Aligoté and Krasnostop Anapsky showed an average yield of 120 and 130 kg / ha, respectively, red and Sibirkovy Plechistik - 140 and 135 kg / ha. Comparing the current literature with the results, we noted the following notable differences: all the studied indigenous wine grapes in the conditions of the Anapa-Taman area of the Krasnodar region matured earlier, had higher productivity indexes and gave higher yields, than in the conditions of their homeland Rostov region