№ 112(8), October, 2015
Public date: 30.10.2015
Archive of journal: Articles count 151, 381 kb
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THE PROBLEM OF SENSES SUBSTITUTION
DescriptionThe author deals with problems of substitution of senses and notions in the science and in the social life. Such processes result not only in distortion of the scientific worldview but also in absolutely undesirable social cataclysms. However, this scientific problem has not been yet worked out to sufficient extent, which hampers preventing the mentioned distortions of the real worldview and brings to unwanted consequences requiring correlation and corrections. The question of senses and notions substitution is not new in the science but it has not been yet sufficiently studied. We know that strictness of thinking must be dearly paid for in loss of flexibility in revaluation of senses, which makes you easily slip into dogmatism. It should be noted that this keeps taking place both in the science itself and in the life of society any science is called to serve. So the science can be hardly imagined without schools of thought. They ensure preservation of certain knowledge, vision, approach and, finally, of a certain school – they are traditions and authority of the science. However, having passed their golden age, when the founder used to be followed after several generations by dogmatists whose genius and talent were far from being so great, a school begins to degrade producing scholasticism by substitution and emasculation of senses and notions and finally destructs itself. The collectivization in the USSR in the 30ies of the 20th century and so-called “extremes” associated with it being that very substitution of sense platforms in its pure form constitutes a rather illustrative example of social manipulation based on the substitution of sense platforms. These activities relating to detection of senses and notions substitution will also be developed in the future. The truth will be approached as before through cleaning the knowledge of the myth, through searching for the original sense or the archetype separated from lie and fabrication, cleaned of scientific dishonesty and political order
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PROBLEMS OF TRANSITION TO IFRS IN THE AGRICULTURAL SECTOR: THEORY AND PRACTICE
DescriptionThe article presents aspects of the efficiency of the international financial reporting standards (IFRS) in the accounting practice of agricultural enterprises by basic organizational components, defines stages of the application of certain IFRS elements in the preparation of reporting of the agricultural sector enterprises. First of all, agricultural enterprises will face problems of the transition to IFRS. This is associated with peculiarities of the agricultural production, which are determined by the natural and social factors and affect the organization of accounting: agricultural production is seasonal, this is why the production cycle doesn’t coincide with the calendar year; the land is the basic means of production, animals and plants act as a specific means of production; timescales of plant ripening and animal breeding determine the obtainment of the end product. Analysis of the difficulties of the agricultural organizations’ transition to IFRS showed different views in the scientific and professional community regarding the valuation of assets and liabilities and biological assets accounting. Choice of experts responsible for the preparation of reporting according to IFRS is an important issue that requires additional expenses for hiring highly qualified specialists or the creation of a special department, which is fully agreeable to international standards. Success of the reporting preparation according to IFRS requires the process optimization with the usage of modern information technologies. Introduction of IFRS to the accounting practices of agricultural enterprises implies changes of the national regulatory framework of accounting, reporting and taxation
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Description
The article is devoted to the investigation of the problems that may face law enforcement official in the case of regulation transboundary relations between private law subjects. In that case, the law of the country with the several legal systems is applied. It is considered the classification of the legal systems' plurality in the same state. The proposals concerning supplements to the Art. 1188 of the Civil Code are conducted in the following article. In particular, it is offered to put an addition to the Art. 1188. The addition would allow to apply the norm to the both: whether the domestic conflict norm sends to the right of the foreign state or the right of the internal collisions itself, i.e. - to extend its action to the situations, in the cases when the state has substantial collisions, hierarchical collisions, temporal collisions. In that way, it is possible to fix the rule in the Art. 1188 of the Civil Code of the Russian Federation which would maintain the case when the domestic conflict norm sends to the foreign right, and in this foreign right there are internal collisions, they have to be resolved, proceeding from rules of the state law to the conflict norm which was sent by the Russian norm
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Description
In the context of nano-technological history, some possibilities of nano-powders possibilities are discovered. Through a very high dispersal property they remain on different surfaces, chemical neutral, withheld high temperature, not very expensive to treat surfaces in the process of hydrofobisation, non toxic. Some perspectives to use nano-powders in many fields of industry are discussed
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THE DEVELOPMENT OF TOURISM INDUSTRY IN THE KRASNODAR REGION IN THE POST-OLYMPIC PERIOD
DescriptionThe article is devoted to the contemporary development of the tourism industry in the Krasnodar region in the post-Olympic period. We have considered main directions of improving the attractiveness of tourism sector for foreign tourists. There were found the advantages of the touristrecreational base of the Krasnodar region, providing its tourist potential. Sanatorium, resort and tourist complex of the Krasnodar region line with the priorities of social-economic development of Russia and determines the special status of the region in the economy of the country. We have analyzed the dynamics of entry of foreign nationals for the purpose of tourism. There were identified the country with the highest tourist arrivals. We have studied the regulatory-legal framework, regulating tourist activity in the region and considered one of the ways of state regulation of the tourism industry by conducting classification of hotels and other accommodation facilities. The main economic effect from the introduction of a system of classification of hotels is to improve the quality of service, competitiveness and legalization of small accommodation facilities. It emphasizes the uniqueness of Sochi city as a key tourist destination for international tourism promotion not only in the region but also in the country. It presents an overview of the modern state and use of the sports of the Olympic Games, the infrastructure of Sochi, identified tools for promoting inbound tourism. Despite the positive results achieved in the development of the tourism industry in the Krasnodar region, it is necessary to solve a number of tasks to increase the attractiveness of tourism in the region. Thus, the priorities should include: creation of a competitive tourism product, leveling the seasonality factor and provide year-round operation of sports facilities and other infrastructure of Sochi in the postOlympic period
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Description
This article discusses the problems of using indicators of material flow in the financial accounting management accounting system. The authors have created and described the classification of material costs in building units. It allows solving the problems of object of research specifying within a given material flow and inventory control within a given logistics systems. There are different approaches to the valuation of material costs in the article. An important aspect of measures for the integration development of accounting systems is the adoption of uniform valuation of building materials and structures. It is proved that the most rational combination of these types of records achieved by an adapted classification and measurement of building materials and structures to the conditions of formation of the budget for the project volume of construction works and the reflection of the actual volume of work in the financial accounting system. On the basis of the accounting policies and the organizational structure of the object of investigation of "Kubanstroykompleks" we have identified responsibility centers (sites) for costs related to the material flow: Department of logistics and packaging and warehousing, which consists of a central and railroad warehouse
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DEVELOPMENT OF INDUSTRIAL DEMOCRACY IN THE CONTEXT OF MODERN MANAGEMENT
DescriptionThe article describes the characteristics of modern management and problems of formation of national corporate governance, adaptive requirements increase the innovative capacity of business entities. On the basis of generalization of foreign experience in the development of industrial democracy we have objectively justified the need for more active implementation of self government in intra-control mechanism as a key factor in the integration of the interests of the company and its employees, to increase their activity in innovation
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DEVELOPMENT OF TRADE RELATIONS IN RUSSIA AND THE EU IN THE GEOPOLITICAL INSTABILITY
DescriptionTrade relations are one of the key areas of cooperation between Russia and the European Union countries. However, prospects of trade and economic cooperation development between the countries in conditions of geopolitical instability have been insufficiently studied, which explains the relevance of the research topic. In this work, there are analyzed changes in the structure of exports and imports of the Russian Federation and the EU within the period 2009-2014, revealed Russia's dependence on supplies of food and high-tech equipment, which are included in the sanctions list. There was substantiated the expediency of the accelerated modernization of domestic material base, active development of innovative environment and creation of conditions for enhancing public-private partnership in the investment sphere. Calculation of the economic and financial losses of the Russian Federation and the EU because of the sanctions regime and food embargo showed significant dependence of the economies of each other. The analysis of the development tendencies in trade relations between Russia and the EU has identified the main challenges in the development of foreign trade between countries: restriction of opportunities to attract foreign investment; curbing exports; devaluation of the national currency and increasing inflation. The main proposals that can strengthen trade relations between the EU and Russia are highlighted: the abolition of the bilateral restrictions; development of a new juridical framework; establishment within the Federal Assembly ad hoc committees on the regulation of relations with the EU in order to specify the main goals and objectives of the strategic partnership, creation of conditions for their implementation; speeding up the adjustment of the Russian legislation to international standards in the framework of Russia's membership in WTO
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DEVELOPMENT OF PROTEIN ENZYME FEED ADDITIVE FOR POULTRY FARMING
DescriptionThe research work was conducted at the Research Laboratory of Biotechnology, Biochemistry, Biophysics Department of Kuban State Agrarian University. The main purpose of this study was to select the most productive type of fungus of a genus of Trichoderma and optimal nutrient medium on basis of a waste of reprocessing of soy for acquire of protein enzyme feed supplement. For selection of a fungus of a genus Trichoderma used 3 types: Trichoderma viride, Trichoderma lignorum, and Trichoderma harsianum. We used 3 types of nutrient media as a carrier for micromycete, which were based on soy okara and the additional sources of reprocessing of raw plant material – husk of a sunflower, husk of wheat (bran) and husk of rice. The results demonstrated the benefits of using the nutrient medium based on soy okara forms and husk of a sunflower fungus to enhance Trichoderma lignorum production
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Description
The article describes basic principles and the results of modeling the business architecture of the company on the example of the subsystem sales of integrated corporate structures. As the object of investigation we have chosen the company called Dinskoy Meatprocessing complex, which is part of Southern diversified Corporation. The main artifacts of the conducted research are: graphical layout of business processes of a subsystem of the sales made in the instrumental environment of All Fusion Process Modeler (BPWin) and developed a model of decomposition of business processes, a model of business event, a model for the location of functions and integration model, and to evaluate the relationship between the business processes with the strategic direction of the organization. The source data for the study were collected by conducting a special survey of the organization within which the surveys were conducted, and interviewing of managers and employees of relevant structures of the research object, the study of local normative documents, regulations on departments, job descriptions, etc. The resulting set of artifacts of business architecture can be used further in the process of re-engineering business processes, developing indicators for the effectiveness functions, business processes, organization, and development of requirements for the application systems that automate the processing of data and development of subsequent domains of enterprise architecture