№ 108(4), April, 2015
Public date: 30.04.2015
Archive of journal: Articles count 91, 194 kb
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THE OPTIMUM TAXATION AS THE REFERENCE POINT OF THE TAX POLICY
Description
The article examines the issues, principles and specifics of optimal taxation. We have also proposed the directions and practical recommendations about optimization of the taxation in the formation of tax policy
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THE FEATURES OF TRAINING WITH ADVANCED STUDY OF FOREIGN LANGUAGES FOR INDUSTRIAL JOINT COMPANIES
Description
This article deals with the problems of system development of professional education and enhanced training in foreign languages for the Russian-German (Swiss, French) joint venture companies. We have shown new perspectives and possibilities improving work efficiency in staff training in relation with the new Russian Federation Federal Law of Education, creation basic universities departments in enterprises, ligitation new network forms for the implementation of network programs. We have also presented some measures to improve the quality of education, to attract highly qualified specialists of enterprises, the use of their scientific and technical base, ties companies with leading foreign organizations, the use of new educational technologies, assessment of professional competence of students in educational programs. At present the main role is played by foreign language, possession of which at this stage is an essential attribute of a successful specialist. The article has an analysis of existing methods and training courses in foreign languages and proposes a system of training of foreign language on the basis of educational industrial cluster which allows using not only the faculty of universities and training facilities, but the full potential of joint ventures, including foreign training. The proposed system involves learning a foreign language training in the following courses: general business, specialized business, intensive English, business training and other. The substantive content of special courses focused on professional activities with the use of interactive teaching methods, such as role-playing, methods for solving situational problems, methods of design activity that contributes to the development of skills to analyze, compare facts and events, to learn independently, to work in teams, to express and defend their point of view
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Description
The article sets out the authors ' opinion on the content of guidelines describing the opinions of Russian and foreign scientists in favor of the justification of criminal liability and punishment of legal persons, either against itself or, conversely, offering a compromise in the application of legal persons. Characteristic in this respect the authors of the article on the position of the Investigative Committee of the Russian Federation, submitted in 2011, the year the project enters into the criminal law Institute criminal legal action against businesses and provides theoretical justification for the project. Based on the position of experts in their field - investigators of the investigative Committee, we have identified the most known and well-established principles of the theory of criminal law disciplines. On the basis of the conducted analysis, the authors generated novel in the criminal law, which from the point of view of the authors, will have great application prospects in the Russian criminal practice. An additional argument supporting the need for improvement of criminal legislation in Russia are advanced legal state of the world, analysis of the criminal law which, which was also investigated by the authors
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ESTIMATION OF INFLATION ON THE BASIS OF INDEPENDENT INFORMATION
Description
This article is devoted to the investigations of our research team built for independent collection and examination the information about prices, ie to study the real inflation. The approach to measuring the rise in prices is based on selecting and fixing tool of economists and managers - the consumer basket which does not change during the time. On the basis of physiological consumption norms of the Institute of Nutrition (Russian Academy of medical Sciences) we made up the minimum consumer basket, ie we set annual consumption on food staples required to maintain normal functioning of the human body. In 1993-2015 we carried out an independent price collection. We obtained values of the consumer basket and inflation indices. We give the comparison with the data of official statistics. Our work is aimed at the elimination of Rosstat's monopoly in calculating the index of inflation, the minimum subsistence level and the real disposable income of the population. Using the same consumer basket makes it possible to compare the results of calculations for different time periods. That is why our works compare favorably to the approach of the official statistics. We have given a more detailed analysis of inflation in the XXI century. We have also briefly reviewed the use of inflation indices in the analysis of problems of households, organizations and production firms, as well as the country as a whole
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01.00.00 Physical-mathematical sciences
Description
In this article we propose a method that uses the apparatus of the theory of fuzzy sets, together with the five-factor model of Altman in assessing the creditworthiness of an enterprise. Altman's model works in two ways: It applies the root mean square (RMS) integral approximation for the exact calculation of quantitative assessment of creditworthiness (probability of bankruptcy), and using the device of fuzzy sets for ordered sets by the degree of confidence in the resulting probability. In this paper we conducted simulation procedure for the credit assessment and showed the capabilities of the model. The model input parameters , forms system inputs (input variables), allowing you to get the value of the parameter z of Altman. With the help of Altman's model, approximating function L6, the decision function I(p) and the algorithm for calculating preference we obtain the number of the set i to which belongs a number of ordered sets as fuzzy logic . On the selected simulation parameters, stable statistics can be obtained. Altman's model with the use of computational function allows real values of the input parameters of the enterprise replaced by random values of the simulation model. This technique allows, as shown by the results of computational experiments, the creditor to obtain additional information on the creditworthiness of the investigated enterprise and make a more informed conclusion about its financial condition, which speeds up the decision on the possibility of issuing the required credit. The development of method of estimating fuzzy logic can be applied to other models of assessing the creditworthiness of a company: Davydov's model, Zaitseva's, Saifullina's, Kadykova's and others with appropriate modification
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PATENT SEARCH DESIGN PROVIDES TILLAGE OVERTURNING. METOD SEARCH. THE PROPOSED TECHNICAL SOLUTION
Description
The article deals with the issue of patent search of mechanization for the main-processin you with a turnover of reservoir devices carry it out-ment, identified problems existing in the given-term technological operation. The ways of solving them and their implementation are shown. We describe two possible variants, making patent search using two search engines FIPS and FINDPATENT. We have shown the closest in design and type of patents that answer the main question which is tillage, the ways of influencing the process of improving tillage with a turnover of reservoir and definition of the design for further examination. This article has applied nature and is aimed at improving trend constructions of arable unit to improve the quality performance. We have proposed and presented a design of reversible ploughs and its body to moldboard tillage. When using a system of rational agriculture, we comply with all management practices of the application of modern energy-saving technology, the goal will be reached - increasing crop yields with less expenses
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THE FIRST RUSSIAN TRAVEL RELATION IN SOUTH AFRICA (1808)
10.00.00 Philological sciences
Description
This article examines the story of the unexpected stay of lieutenant Vasily Golovnin in South Africa in 1808 during his famous navigation around the world. In fact, the Russian sailor had to stop in Simonstown for a short while to stock up and put his boat in shape. However, his visit on this archipelago which newly belonged to British had coincided with the moments of crisis between Russian and British empires in Europe. These events obliged Golovnin to stay in the Cape of Good Hope for thirteen months. Enjoying his freedom of movement, the young navigator will exploit this long stay to describe the daily life of South African people. During his travels across the Cape Colony, Golovnin meets with colonists and colonized, and tells about the mechanism of their cohabitation. Even if it is not so abundant, his travelogue remains the first one realized by a Russian on South Africa and will always be crucial for the future generations of Russian mariners who will follow his itinerary. From Kronstadt to Kamchatka, Golovnin described the amazing events, but there, it will exclusively focus on the part of his travelogue [3] about his long and exceptional “stay at the Cape of Good Hope”
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PROSPECTS AND FEATURES OF BIOGASOLINE STATIONS
Description
The article deals with one of the promising areas belonging to energy-saving technologies; it is the introduction of biogasoline stations into agricultural production. The analysis of the application in the world has been shown. To determine the cost-effectiveness of biogasoline stations we have shown the data for the calculation of the potential of biomass: organic waste settlements; animal waste; waste of poultry; crop residues; waste processing industry. We have obtained graphic dependences of electricity generated in the day from livestock and poultry, as well as the number of sunflower, rice, and sugar beets. The table also shows the thermal properties of organic agricultural wastes, allowing increasing the efficiency of calculations to determine the biomass resources. We have considered the schemes of biogasoline stations, a gas turbine power plant and a steam turbine power plant and disclosed the features of their work. To improve the operating and technical specifications of the stations intended for power generation we have proposed using non-contact generators and stabilization of parameters of electric power in their designs to carry out direct frequency converter. We have disclosed the advantages and disadvantages of biogas, as well as the direction of its effective use. It is shown that the use of all the possibilities in the complex of biogasoline stationns (production of fertilizers and motor oil, production of heat and electricity) would improve the efficiency and the payback of investment would be from 3 to 5 years, which is mainly determined by the volumes of biomass
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PERSPECTIVES OF DEVELOPMENT OF AGROLANDSCAPES IN THE STEPPE ZONE OF EDGE
Description
Studies of ecosystems allow estimation of difficult processes (physical, chemical and biological), taking place in them and determine how to manage them. At the heart of the natural systems there are freely interacting populations of different taxons, productivity of their above-ground structures, details of which are quite limited, and as underground systems, the data have even less information. In the late 60s and early 70s in the XX century a lot of information appeared associated with problems of environment, its pollution, lack of energy of food resources, clean water; it determined the root cause of the reaction of the population of developed countries on the aggravation of relations between society of people and habitat. Existed for a long time the concept of the exploitation of nature, which reflected on using soils, forests, water and other sources and which showed the power of mankind and its technical power over nature. In reality, this concept was just a common strategy of aphids sucking their environment. Understanding the real situation on the different levels of consciousness of the population defined situation of practical and scientific research in the field of ecology of different directions - chemical, biological, mathematical and other sciences. Development of ecology today will evolve to meet conservation and sustainable development of the biosphere, which experiencing constant anthropogenic pressure. An important problem of agrolandscape systems is an objective assessment of their productivity. Among the issues that determine the development of agricultural systems there are the natural conditions and soil fertility, crop dynamics over the years, the duration of the growing season of individual taxons, as well as the possibility of create of mixed crops, different type of life form, ecological features, physiological diversity of biochemical characteristics. Sowings this type allow, under certain conditions, obtaining stable yields under any climate dynamics and significant reduction of soil erosion. Combined sowing that is practiced in South East Asia, particularly in China, where the main components are the soybean and corn. The usefulness of mixed crops is the stability of yields over the years and the ability to emphasize their resistance to dry weather conditions
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Description
The results of the study presented showed that predator mite Ph. persimilis exhibited high food preference of the larval stage (30,2% of the total number consumed) compared to the egg (20,5%), nymph (13,4%) and adult (10,1%) stages of two spotted spider mite T. urticae. The functional response of Ph. persimilis feeding on eggs and adults of T. urticae was described by the Type II curve. At a maximum density of 60 prey per leaf disc, Ph. persimilis consumed an average of 22.8 eggs and 3.2 adults over an eight-hour period. Calculated time for handling of the prey by Ph. persimilis was on the average 0.074 hours (4.4 minutes) and 3.2 hours for T. urticae eggs and adults respectively. The mean number of T. urticae eggs consumed by Ph. persimilis progressively increased with the increase of the prey density, but the rate of predation (number of eggs consumed/prey density) decreased from 0.5 to 0.3 with the increasing of prey density. The mean number of adult T. urticae consumed by Ph. persimilis at densities of 20, 40 and 60 per leaf disk remained relatively constant. But the rate of predation decreased from 0.09 to 0.04 with increasing of prey density. The experiments showed that regardless of the strategy utilized by the predator it was the one that was efficient for the predator survival
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