№ 103(9), November, 2014
Public date: 30.11.2014
Archive of journal: Articles count 87, 181 kb
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FEATURES OF FORMATION ACCOUNTING POLICIES OF SMALL BUSINESSES
DescriptionThis article investigates the concept and the essence of accounting policies as well as the peculiarities of its formation by small businesses
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THEORETICAL AND METHODOLOGICAL ASPECTS OF COMPETITION ESTIMATION IN AGRICULTURAL PRODUCTION
DescriptionThis article presents an investigation of the theoretical and methodological aspects of competition’s estimation in agricultural production, the essence, the nature, types of competition, circumstances of competition in agricultural production and factors of competitiveness of production of meat and meat products. There is the rating of competitiveness of production of cattle’s and poultry’s meat in regions of the Southern Federal District in accordance with a new methodological approach to assessing the competitiveness of production of meat and meat products
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PROSPECTS FOR THE DEVELOPMENT OF OUTSOURCING OF ACCOUNTING IN RUSSIA
DescriptionThe article considers the benefits and disadvantages of the transfer of accounting services to outsourcing. The authors investigated the causes and factors of development of such services, the mechanism of simplified accounting procedures through a system of outsourcing, the subjects of which are account agents
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Description
The article is devoted to the internal audit improvement of accounts receivable and accounts payable of wholesale and retail organizations. There is an interpretation of internal audit from two perspectives
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OPEN NETWORK OF FORMAL CORPORATIVE KNOWLEDGE: A CONCEPTUAL MODEL
DescriptionWithin emerging knowledge economy, the current issue is efficient use and reproduction of knowledge in socio-economic systems. One of the promising approaches to the creation of working knowledge management system is based on the open ontological knowledge network. The knowledge network is the model of the process of knowledge sharing, implemented in the virtual space, which inherits the advantages of this process and removes some of its shortcomings. Ontology is a basic component of the conceptual model of the knowledge network; it describes a system of knowledge and defines the structure of data storage in the network. The hierarchy of ontologies involves three levels: metaontology, basic and subject-specific ontology. The ontology use solves two tasks: providing a tool for semantic markup of information resources and disclosing the structure of the information storage for the user. The second task is especially important to ensure an efficient search in large data arrays. The technology of construction of open network includes a set of principles and tools for filling and updating of the domain ontology, fast semantic markup and retrieval of information resources taking into account their semantic links
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06.00.00 Agricultural sciences
AKVATOR INNOVATIONAL ECOLOGICALLY CLEAN TECHNOLOGY IN VITICULTURE
06.00.00 Agricultural sciences
DescriptionThe article provides an overview of the results of the research of non-root treatment of bushes with activated water with the features of BAS. We have found that activated water, charged with the "Akvator" device through the BAS matrix has the property of impact on plant and the efficiency exceeds impact of BAS solutions themselves
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INNOVATIONS OF RUSSIAN VITICULTURE. 29. HARVESTING OF GRAPES
06.00.00 Agricultural sciences
DescriptionThe article highlights the questions of a preliminary determination of vineyard yield, studying the dynam-ics of sugar content in berries, harvesting methods of handheld and mechanized grape harvesters. We have also presented color photographs of functioning har-vesters in the vineyards
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POLYGON AGROECOLOGICAL MONITORING OF THE SOILS OF THE BELGOROD REGION
06.00.00 Agricultural sciences
DescriptionThe article presents the results of the studies to determine the changes of fertility parameters in typical black soils of the Belgorod region after three rotations in field crop while applying various technologies of cultivation of agricultural crops
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METHOD OF PROGNOSIS OF GRAPE CUTTINGS ROOTING
06.00.00 Agricultural sciences
DescriptionThere were determined the close correlation dependence between the energy of propagation of wheat seeds sunk in water in which the grape cuttings were rooted on one side and the rooting and output of cuttings with three roots and more on other side by the authors. There were the equations of regression for prognosis of rooting and output of cuttings with three roots and more
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EFTIHIYA – THE NEWEST WINE AROMATIC VARIETY WITH PINK COLORED BERRY
06.00.00 Agricultural sciences
DescriptionThe newest wine grape variety Eftihiya with aromatic pink colored skin (in Greek the name means “happi-ness”) was breed with hybridization at the Athens In-stitute of Viticulture by P. Zamanidi, L. Troshin and P. Radchevskiy in 2005 by crossing the Greek varieties and Malaguzya with Eurasian Traminer pink. Dura-tion of production period from bud burst to harvest 146-155 days. Yields are very high: 25-30 t / ha. Modal mass of clusters is 250 g. Bunch is conical, me-dium density. Berry is medium, short elliptical, pink colored, with a thick wax coating. Pulp and juice with the expressed varietal flavor, similar to the aroma of Traminer pink. Sugar content of more than 24%. Vari-ety is designed for production for the dry white wines of excellent class and high-quality sparkling, dessert and sweet wines; suitable for the production of high quality aromatic juices