№ 101(7), September, 2014
Public date: 30.09.2014
Archive of journal: Articles count 167, 371 kb
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ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES
DescriptionOn the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
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CREDIT RISKS, ARISING FROM THE FINANCING OF SMALL AND MEDIUM-SIZED BUSINESSES BY COMMERCIAL BANKS
DescriptionThe article discusses types of credit risk arising from the financing of small and medium-sized businesses by commercial banks; we have also conducted its evaluation and the identification of opportunities of minimization
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PERSONALITY ATTRIBUTES FOSTERING DEVELOPMENT OF DEPENDENCE BEHAVIOR
19.00.00 Psychological sciences
DescriptionThis article reveals the importance of personality attributes fostering development of dependence behavior as well as demonstrates the results from empirical study of correlation between conation and interpersonal dependency in adolescents
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Description
The process of occurrence and organizational registration of Josephite movement in Orthodoxy in the South of Russia is considered in the article. The results of repressive policy of the Soviet state concerning the representatives of Josephite movement are presented
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06.00.00 Agricultural sciences
DescriptionIn the article there were presented the results of the researches on study of influence of different forms of the Stimokor stimulator of growth (Stimikor, Stimokor sweet and Stimokor Plus) as in a pure type as in a tank mixture with Nutrivant Plus water-soluble phosphorus-potassium fertilizer on agrobiological and technological indexes of Shardone grape. The most effect was obtained at the treatment of shrubs with Stimokor Sweet
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INFLUENCE OF A PERIOD OF ARTIFICIAL LIGHTING ON FORMATION OF LETTUCE SEEDLINGS
06.00.00 Agricultural sciences
DescriptionThe article presents a research of reaction of seedlings of lettuce on light duration with sodium lamps when grown in a greenhouse. It was shown that in winter conditions of the Krasnodar Region the intensity of natural light to produce quality seedlings of lettuce is insufficient and additional lighting has a significant influence on the morphology of lettuce seedlings
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Description
Model realization experience of students’ professional socialization in terms of multilevel educational complex in considered in the article. The actualization mechanism of proper socialization conditions for would-be specialists in terms of multilevel educational complex is under discussion in the article
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ANTHER CULTURE METHOD IN BREEDING OF GLUTINOUS RICE VARIETIES IN KAZAKHSTAN
06.00.00 Agricultural sciences
DescriptionThe anthers of glutinous rice variety Violetta (1400) have been grown in medium N6 producing 72 calluses. Transplanting the calluses to regeneration medium MS gave 7 green fertile plants and one sterile. After 10 months the long cultivated calluses of the glutinous rice Violetta produced regenerated plants. They were passed onto MS medium containing 5 mg/l 6-benzylaminopurine and 1 mg/l IAA. Clonal reproduction was used for production of more haploid regenerated plants
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LAGENARIA - ICONOGRAPHY, DISTRIBUTION AND MULTI-PURPOSE USE
DescriptionThe article considers the multiple use of lagenaria or bottle gourd in different countries of the world. It presents the information of the different types of lagenaria that in each country have their own purposes. Attention is paid to the origin of culture, in this context, considered a variety of the use of culture. A distinctive feature of the culture is that lagenaria is one of the ancient plants that were cultivated by mankind as functional and decorative purposes. We have analyzed lagenaria using on the territory of our country. Total analysis with iconic images of plants allowed us to evaluate new opportunities in the use of culture. In the work we have applied methods of analysis, synthesis and descriptive method
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Description
This article describes modern trends of development of the global agricultural machinery market, analyzes the state of domestic agricultural machinery market and studies problems of its functioning and prospects of its integration into the global market