Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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FORMALIZED DESCRIPTION OF THE PROCESS OF MANAGEMENT OF FIELD ACTIVITIES OF THE REGIONAL PARLIAMENT
DescriptionThe article analyzes features of management of the process of preparation, organization and information and documentation support of various forms of mobile events of the regional Parliament in the territorial subjects of the federation in Russia with the participation of its Chairman. The comparative analysis of features of preparation and holding of mobile events on the example of The Legislative Аssembly of Krasnodar Krai (LAK) has allowed revealing the key stages and processes of work. There have developed IDEF0 – the diagram of the process of the preparation, organization and information, and documentation support of various forms of mobile events allowing formalizing the process and performing optimization of resources. Besides, the management of the process of preparation, organization and information and documentation support of various forms of mobile events of LAK is presented by regulation of activities of stuff of the department. The regulation has been presented in the form of IDEF0 diagram. Presentation of regulation of activities of stuff of the department for ensuring of process of preparation, organization of various forms of mobile events of LAK differs from traditional in easily foreseeable form, presentation and allows to operate, control completeness and quality of information and documentation support, and also to train new appointed stuff. The offered way of formalization allows constructing the regulation of activities of stuff of the department with various
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FORMATION OF A UNIFORM METHODOLOGY MAINTAINING THE ACCOUNT FOR CONSOLIDATION
DescriptionIn the article, we reveal functions and value of consolidation of the reporting. The review of approaches to allocation of stages and procedure of formation of the consolidated financial statements of group of the companies is submitted. We have also revealed the conditions of effective and reliable consolidation. Need of application of IFRS for obtaining authentic information in the consolidated reporting is proved. Need of creation of uniform system of the account and reporting, application of uniform accounting policies for group of companies is emphasized. Recommendations about drawing up such accounting policies are made. For this purpose, we recommend to develop uniform methodology of maintaining the account for groups of companies. Components of uniform methodology of maintaining the account and requirements imposed to it were revealed as well. Options of transformation of the accounting reports made under RAS in the reporting under IFRS are considered, the choice of model of formation of the reporting according to IFRS is proved. The structure of formation of a unified plan of accounts for group of companies, but separate for RAS and IFRS is presented. It has been proved, that application of separate books of accounts allows carrying out transformation procedures more quickly, qualitatively, with high degree of analyticity. The article also offers a group of accounts on sections of a unified plan of accounts for the account on IFRS
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Description
In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs
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Description
The article is devoted to the creation and activity of principally new organs of local self-government for Russian state – province and uyezd Zemstvos, which were formed by means of elections. Peculiarities of political and legal mechanism of formation of overall class organs of local authorities having too many powers in decision of questions of local sense are disclosed. Attention is paid to incompleteness of legislative regulation of many electoral procedures that made the sphere of administrative discretion significant. There were enlightened principally important characteristics of elections in Zemstvo which are overall class and combination of a principle of property qualification with noble family class representation, on the basis of which the author makes the conclusion on necessity of extension of representations of modern legal science on present qualifications. The comparative analysis of public polemic on the questions of results of Zemstvo reforms is conducted. In general bulk of ideas on extension of Zemstvo representative law the author was singled out two main trends: extension of quantity of voters by means of decrease of qualification limitations and equalization of representation of different social and class groups of population. On the basis of analysis of legal bases of formation and development of electoral process in XIX century the assessment of adequacy of modern system of Russian representative legislation is implemented
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FORMATION AND USE OF ILLUSTRATIVE IMAGES IN THE “BIOETHICS AND QUESTIONS OF BIO SAFETY” COURSE
DescriptionIn this article, we describe the experience of formation and creating illustrative images for the course called «Bioethics and questions of bio safety». The peculiarity of this course is to review bioethical problems in the context of concrete scientific activities of the biologist – research, experimental work. The part of the course issues related to Bio safety, is revealed as an interdisciplinary area of knowledge focusing on the identification, study and understanding of biological practice and biological research associated with broad philosophical and moral component. The main blocks have been identified, which form visual resources: animals in the experiment, the questions of bioethics in the media; the metamorphosis of the human body; chimeras in works of art. In the selection of illustrative images we have taken into account several aspects: illustration, as an information resource for the analysis of the studied phenomenon; illustration, as a form of motivation to seek information, the answer to the question; illustration, as an element of ethical education of the student to different issues of bioethics. For each semantic unit collected 20-30 illustrative images within two years. They are used both when reading a lecture course and as material for independent work of students. It is shown that the presented visual resources for the course reflect the basic components of visual thinking: linear; structural; combinatorial and functional
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FORMATION AND DEVELOPMENT OF INSTITUTIONS OF LAND OWNERSHIP AND LAND USAGE OF PFF
DescriptionThere was shown that the low degree of development of institutions of land ownership and the land usage and non-effectiveness of institutions of state regulations of land market lead to the underestimation of land as an asset, mispresent the reproduction mechanisms, rent relations and dividend policy of agrarian enterprises as well. On the examples of some peasant-farmer households of Krasnodar region there was substantiated that the assessment of agricultural lands and its inclusion in an authorized capital of an enterprise allow to increase its assets, to rise the financial stability and liquidity of farming subject
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Description
The analysis of factors determining the low effectiveness of cattle breeding in PFH of Krasnodar region was given in this article. There was carried out the account of expenses on feeding staff in two variants. There was revealed that the existing method of accounting and calculation of cattle breeding production price does not meet the modern market needs. There were offered the measures to increasing of PFH availability to markets of cattle breeding produce
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THE FORMATION OF HIERARCHICAL STRUCTURE OF ANIMALS IN A CLOSED SPACE
06.00.00 Agricultural sciences
DescriptionThe article presents the results of the research of the formation of hierarchical structure in a group of roosters while being in the close space of a cage. Stable hierarchical relationships in the group could only be formed with a certain amount of roosters included in it
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FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS
DescriptionIn the article, informational requirements of accounting information users and the financial reports’ database are considered
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FORMATION OF THE CLUSTER MANAGEMENT STRUCTURES OF REGIONAL ECONOMIES
DescriptionThe article examines the issues of formation of vertically and horizontally integrated structures of management. It also presents the procedure of formation of the regional cluster structures, as well as the proposed mechanism of its functional interaction