Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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ANALYSIS OF RECENT CHANGES IN CRIMINAL CODE OF THE RF
DescriptionThe analysis and the author’s assessment of some recent changes in the Criminal Code of the Russian Federation are given in this article. The main regulations of recent federal laws “On introduction of changes and additions in the Criminal Code of the RF” are considered
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22.00.00 Sociological sciences
DescriptionThe article is devoted to the vital problem of studying the contemporary condition of political consciousness level and citizen activism among students in Russia in the context of the events realization within the youth policy state programs. Main problems, which are being addressed by various federal target programs in this field (including inconformity of approaches to life, values and behavior models of youth with the country demands; lack of interest among youth in sociopolitical life of society, etc.), are introduced in the paper. Increased focus is put on analysis of youth as a main party of civil society formation and transformation processes. Based on the completed sociological survey among students of Kuban State Agrarian University, the level of awareness of respondents in the field of current international and national political processes and level of their influence on politics, author has identified attitude of the survey participants to political sphere, political leaders, actions of political power and socio-political organizations. Besides, the obtained survey results have allowed to analyze the degree of democratic principles implementation in Russia and its role in the modern world, as well as to identify the most urgent problems affecting Russian society in general and respondents in particular. On the basis of the survey data, the author makes a conclusion about immaturity of political consciousness and catastrophically low level of citizen activism among students which decelerates the process of civil society development
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Description
The article considers the issues of international spread the fruits of bottled gourd. Analysis of polymorphism of lagenaria fruits have been made on the basis of images of the paintings and sculpture, marked characteristic features of each country. Issues of selection on the basis of the trait of fruit form have considered
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ANALYSIS OF BASIC HISTORICAL AND MODERN DEFINITIONS OF "RISK" CONCEPT
DescriptionIn this work, the comparative analysis of basic histori-cal and modern variations of definition of risks is pre-sented in general and from the point of enterprise ac-tivity. The gradual expansion of borders of concept of "risk" and its integral components in their direct inter-relation is investigated and eventually proved. Its modern concept is defined
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Description
In the article we have presented the theoretical foundations of utilization of agricultural machinery. We consider, first of all, the management and the technology of utilization of agricultural machinery
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ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY
DescriptionIn the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
DescriptionIn order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
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ANALYSIS OF THE TAX BURDEN OF AGRI-CULTURAL ORGANIZATIONS OF THE KRASNODAR REGION
DescriptionThis article analyzes the level of tax burden of the agricultural organizations of the Krasnodar Territory. It shows the data on taxes, fees, insurance premiums paid by the agricultural organizations. We have also given the calculations of the tax burden of a collection of organizations
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05.13.10 Management in social and economic systems
DescriptionThe article considers the most used methods and means of knowledge extraction taking into account the quality assessment of models in decision support systems. In scientific and practical terms, the possibilities of joint effective use of expert systems, data mining (IAD) and machine logical inference (MLV), which provides deeper data processing, taking into account the significant differences between databases (DB) and knowledge bases (BZ). DB is a unit of information unrelated to each other information, while BZ – not only related to each other, but also with the concepts of the world, which makes it possible to solve complex multi-criteria problems in various subject areas. Currently, increasing attention is paid to non-network technologies that have the ability to simulate nonlinear processes, work with noisy data, as well as the ability to learn and self-study, extracting essential features from the incoming information. At the same time, the integration of neural network technologies and artificial intelligence models into a single hybrid system together with the methods of logical inference in the form of a hierarchical sequence of the "If-then" rules structure significantly improves the understanding of the studied process and the quality of presentation of the result. Nevertheless, these methods and means of knowledge extraction are insufficient if the fuzzy linguistic inference mechanism is not used. The basic characteristic of fuzzy sets is the membership function, which is a generalized characteristic of a normal set. To set this feature, we use three types of shapes – triangular, trapezoidal and Gaussian type and two main procedures – phasefication and de-phaseification which is considered by the example of the method of Mamdani. Along with the stated most promising direction in this area is the adaptive gain algorithm called AdaBoost, where the limitation of the gain due to the filtering is to apply the subsampling circuit which has the normal contour of batch training, reusable training data. This provides an opportunity to work with weak models, and in the conditions of hybridization causes efficiency increase, strengthens the classifiers united in the "Committee". Each next set of classifiers is built on objects incorrectly classified by previous sets. AdaBoost is sensitive to data noise and emissions and is less susceptible to retraining, which can significantly reduce the number of examples and obtain better output in the DSS
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ANALYSIS OF THE INTERNATIONAL EXPIRIENCE OF STATE REGULATION OF AIC
DescriptionIn the article, the analysis has been led - state regulation of an AIC of leading foreign countries in conditions of the market from it has started till nowadays; the negative and positive aspects of the given transformations have been revealed; classification of directions of the state support WTO has been analyzed and the complex of actions of the state support of an agricultural production of region also has been offered at the introduction in WTO