№ 104(10), December, 2014
Public date: 30.12.2014
Archive of journal: Articles count 150, 359 kb
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PROBLEMS TAX ACCOUNTING OF MATERIALS IN INNOVATIVE BUSINESS ENVIRONMENT
Description
The article presents the key information about the nuances of forming material costs in order to calculate the income tax. Learn how to recognize the costs as material. There are changes in tax accounting above costs in 2015
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Description
This article is a continuation of [1] devoted to the definition of a system of indicators to assess the creditworthiness of Russian regions, obtaining the minimum and the optimal number of clusters for the regions dependent credit index, the construction ofdiscriminant models to assess the creditworthiness of the regions, with the reliability of recognition of 91% and 96%. However, adequate and effective assessment of the state of the region, the model of multivariate statistical analysis is necessary to supplement and use them in conjunction with other models of assessment of the region, such as fuzzy are the production, hybrid systems, neural networks, i.e., create a representative group of methods. Development of fuzzy and fuzzy hybrid (neuro-fuzzy) systems for the credit assessment of regions subject of this article
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Description
The article discusses the current status of the domestic viticulture and winemaking, as well as the technique of calculating of grapes cost
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SOFTWARE TOOLS TO ANALYZE THE REGION'S CREDITWORTHINESS
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This article is a continuation of [1, 2] and is devoted to the description of a program complex "Region-Credit" for the assessment of financial stability, economic development, credit, socio-economic status and investment attractiveness of Russian regions. The article is an example of a comprehensive credit analysis, socio-economic status and investment attractiveness of Krasnodar Region for the period from 2008 to 2014 with the help of a program complex "Region-Credit", whose results are compared with peer review rating agency AK&M
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Description
One of the measures of indirect state support for domestic agricultural producer is a tariff policy, which is a key factor determining the national trade regimes and the conditions of admission of foreign products to domestic sales. The study agricultural imports in the Krasnodar region in the article are encouraged to use the weighted and substantiated by the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products
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THE ISSUE OF GOVERNANCE OF AGROINDUSTRIAL HOLDING
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In the article we have considered the concept of integrated corporate structures, the term of "corporation", "holding"; we have proposed the evaluation of their development in the Krasnodar region. The review of current management problems in agro-industrial holding was provided as well as the choice of directions of improvement of management, which is the basis for the integrated management techniques for integrated corporate structures of such forms, on the example on "Southern Diversified Corporation" agricultural holding
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Description
The article considers the problems of the methodology of the expert research for accumulation of profit, by using methods of economic analysis, defined objects of expert examination, considered by the general scheme of research. Special attention is paid to the balance sheet method of verification and methods of economic analysis, which are especially effective in the cover-up of up-moves from taxation
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DAMAGE FROM CORRUPTION IN PUBLIC PROCUREMENT
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The article reveals a problem of identification and assessment of damage from corruption in public procurement. We have presented an analysis of the methodology for the calculation and assessment of accumulated financial and economic damage caused by corruption in public procurement. The conclusion about the need for further development of research on this issue has been made
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Description
In the article we reveal the essence and the relationship of such concepts as "danger", "uncertainty" and "risk" from a position of improving the management of agricultural subjects, on the basis of a comparative analysis of existing opinions of domestic and foreign scientists
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The article is devoted to the research of perspective application of methods of the assessment of continuity activity of audited persons by auditors. The authors proved the primary use of the approach based in application of methods of the fuzzy setanalysis in audit
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