№ 112(8), October, 2015
Public date: 30.10.2015
Archive of journal: Articles count 151, 381 kb
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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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NATURAL MOVEMENT OF THE POPULATION OF THE KUBAN REGION
DescriptionThe demographic situation in the Krasnodar region, as a whole, reflects the general trend of development in the Russian Federation and is characterized by significant changes in the demographic dynamics. Assessment of the level of life is of paramount importance for the analysis of the economy. Significant contribution to the study of the category «standard of living» and the development of systems of socio-economic indicators has made such international organizations as the UN. The UN working group prepared a report on the principles for the determination and measurement of living standards in the world in 1960. This was the first attempt to create a comprehensive system of indicators of living standards. In accordance with the Convention of the International labour organization (ILO) «About the basic aims and standards of social policy» man has the right to a standard of living necessary for the health and well-being of himself and of his family, the right to security in the event of loss of livelihood in circumstances beyond his control. On this basis, to individual countries and regions is the variety of tasks, one of which is the analysis of the demographic situation. The article examines the changes in the demographic foundations of the formation of human resources of Krasnodar region for the period 2010 – 2014. The author compares the processes occurring in urban and rural areas. When preparing article the author makes extensive use of statistical data for the Krasnodar region
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SIMPLEX METHOD WITH ARTIFICIAL BASIS
DescriptionThe presented article is devoted to solving problems using the simplex method with artificial basis. Simplex method with artificial basis is used when quite difficult to find initial support program of the initial problem of linear programming, written in canonical form. The presented method is used in the presence of solutions to the system of restrictions and conditions, equations, inequalities and conditions, as well as a transformation table method. The calculation of the system is carried out by introducing artificial variables Ri with the sign of which depends on the type of the optimum, to remove from the basis of these variables are introduced in the last objective function with negative coefficients M that are "mulct" for putting artificial variables. Simplex table, which is made in the process of decision, using the method of artificial basis, called extended. It differs from the conventional in that it comprises two lines of the objective function. In minimization problems - with positive M. Hence, from the original one we have already obtained the new M -problem. If in the optimal solution M-problem has no artificial variables, this decision will be the optimal solution of the original problem. But, if in the optimal solution M-tasks at least one dummy variable is different from zero, the system of constraints of this problem and have inconsistent problem is unsolvable
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COMPARATIVE DESCRIPTION OF METHODS OF DECISION OF PRODUCTIVE TASK OF LINEAR PROGRAMMING
DescriptionThe article presents the decision of the task of the linear programming. The basic methods of decision of this type of tasks are considered in the article. Every method has been characterized. Modern practice shows that this type of tasks and methods of his decision are widespread. The problem of decision of this type of tasks remains very actual and presently, although development of methods of decision of tasks of optimization got most development in the middle of the twentieth century. This question is important for not only major and shallow concerns and organizations, in industrial situations, but, as well, for all the members of social and economical relations. The example of decision of task of the linear programming is examined in the article; actuality of the studied problem is grounded. Description of each of the applied methods of decision was presented. In connection with wide development of information technologies, a lot of attention has been paid to the decision of task by means of computer calculations. The brought task and the charts illustrate all the importance of the studied problem evidently, on the example of small workshop possessing limited resources. On the basis of the obtained data, we have drawn a conclusion
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Description
To improve the efficiency of using receivable accounts at the enterprise, there is an objective need to perform its constant control. The management of the accounts receivable allows to consider the issues arising during the execution of payments from the debtors of the enterprise in due time and to take essential measures to overcome such situations. This will ultimately have a favorable effect on the financial condition of the company. This article reviews the possibility of using information technologies for the management of the accounts receivable of the enterprise through the implementation of a balanced credit policy. The presented software tool makes it possible to calculate the final credit rating of each enterprise’s debtor by determining the sum of the weighted estimates of all risk factors, to determine the credit limit of each debtor, based on the total debt limit of the company, or on the basis of average monthly receipt from the funds of the debtor. Furthermore, the program helps to calculate the sum of discounts given to the debtor for the timely merchandise payment, or the sum of the fine for breach of the payment discipline. The use of information technology to automate processes of the accounts receivable management of enterprises can significantly reduce economist’s time of work spent on this issue, define emerging problems in this sphere in due time and help to make justified management decisions to overcome such problems
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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
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THE LABOR MARKET OF THE ECONOMY OF KNOWLEDGE: THE SEGMENT OF EXPERTS IN KNOWLEDGE ENGINEERING
DescriptionThe aim of the article is investigation of the Economics of knowledge and the identification of influencing factors on the evolution of markets of educational services and labor. The article analyzes the basic theories that comprise the modern paradigm of the knowledge economy. We have studied the influence of the service sector and knowledge at the level of GDP. It is shown that the development of corporations in the knowledge economy depends on financial, human, and institutional capital
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Description
The article presents the architecture of decision support system for the adequacy of the level of lending to small agricultural companies, which implements in its functionality the complex of models: the optimization of selling price of products, the efficiency mark for using of credit funds of single-product and multi-product companies by determined and fuzzy methods, assessment of the system stability of the enterprise. The system has the ability to work remotely using cloud computing, in which computing resources provided by the Internet users in the form of "online service". The article substantiates the need for the development of decision support systems for the adequacy of the level of lending to small agricultural enterprises. We have compiled requirements for the development of an appropriate system and identified a set of models to be implemented in the DSS , described the relationship between them and the technique of working with them. We have also defined names of the input and output data at various stages of working with the DSS as well as the generalized algorithm of the system. Based on the above, the article proposes and describes the architecture of decision support system. It is concluded, that the DSS is an interactive automated system that uses a model of decision-making, providing users with efficient access to data and provides them with a variety of opportunities to display information
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Description
This article describes the opportunities and prospects for the deployment of decision support system for the adequacy of the level of lending to small agricultural enterprises in the cloud environment. It reveals the shortcomings in the existing automation of small businesses, and therefore the necessity of developing a system to enable managers to quickly and correctly calculate the amount of required loan funds. The developed system has the ability to work remotely due to the lack of binding the user to a specific personal computer. It is implemented through the development of a DSS using cloud computing, in which computer resources are provided to the Internet users in the form of "online service". The article describes the architecture of popular models and cloud Webapplications; after that, it was concluded to use the Saas model with Multi-Tenant-mode support in the model development. The study provides an overview of the DSS functioning in the cloud. It has noted the main features of the software implementation of the system relating to the use of cloud technologies. We have calculated the cost of placing an application in the cloud via the online cost calculator called Microsoft Azure. We have also performed a preliminary assessment of the payback period of the project implementation of DSS. It is concluded, that this technology would be competitive at the software market
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Description
The article represents the author's view on the issue of formation of innovative environment in the oil and gas industry through clustering. The main task of the author is, on the one hand, clusters’ role justification in optimization of organizational structure of regional fuel and energy complex. On the other hand, it is a justification of the state's functions in ensuring the intensification of innovation. To solve this complex problem the author explores the approaches to the definition of "cluster", adapting existing theories to clustering of the regional to the oil and gas sector. There are the structural-logic "Competitive diamond" Russian oil cluster "and" Competitive diamond "oil cluster Russia." The author 'classification of innovations in the energy sector is developed. The question of revitalization of the state’s efforts to build a favorable innovation environment was considered based on several logical promises. The first, public policy objectives to stimulate investment in innovation are substantiated. Second, we studied directions of transformation of the global energy market and their impact on the economic security of Russia as oil exporters. Separately, the emphasis is placed on fiscal policy in the energy sector