№ 112(8), October, 2015
Public date: 30.10.2015
Archive of journal: Articles count 151, 381 kb
-
SINGLE ACCOUNT SPACE AND USER AGENTS AS TECHNIQUES FOR THE DEVELOPMENT OF ACCOUNTING
DescriptionAccounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined the roles and functions of the user agents, their place in a single user space. The authors have justified the proposals for movements of accounting information in modern conditions of globalization of accounting procedures. The article has also proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation and defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space
-
EXPERIMENTAL TWO-FACTOR OPTIMIZATION OF PARAMETERS OF THE UNIVERSAL SOIL-PROCESSING INSTRUMENT
DescriptionThe article considers the problem of reforestation on of processing stations, such as coupe, gully and mountain slopes. To improve the efficiency of the planting work proposed a construction of universal soil-processing instrument (USPI), is able to form discrete planting spot in the form of spot mounding in conditions temporarily humid soil or spot area (with removal of the top layer) on drained soils with simultaneous formation of planting cup for planting of forest plantation. For assessing effectiveness of his work, there was developed an experimental sample of the USPI and conducted its field trials. During the two-factor solution of the problem of optimization of the performance of the USPI there were selected optimization criteria, namely performance, quality and economic feasibility of work instrument, as well as the varied parameters exerting the most influence. To detection the analytical dependences between these parameters, we have performed a series of nine experiments, performed the approximation of functions by polynomials of second order. The result was obtained analytical formulas characterizing the influence of the varied parameters of the USPI on the quality of his work. Also, we have found graphical surfaces response and performed a visual analysis , which allowed determining the optimal values of the varied parameters of the USPI
-
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
-
Description
The article considers the problems of determining the settings area of the control device, which ensure stable operation of the closed system. It shows the solution to the problem using the enhanced amplitude-phase characteristics. The proposed method of finding the domain of stability of parameters of the control device is more simple than classical methods and allows, in general, to find conditions for the stability, not to test the system for stability under given parameters
-
BEST PRACTICES FOR SMALL BUSINESS IN RURAL AREAS
DescriptionThe level and nature of the development of small agro-business in the modern Russian economy differs substantially depending on regional specifics. In this context, analysis and compilation of best practices is the development of farming will not only allow revealing the main factors of success, but will also give an opportunity both by farmers and the state authorities to effectively develop this sector. Russian experience in the development of small agro-business has not been well understood; in this context, the analysis of the practice of farming has both theoretical and practical interest. In the article, we present the analysis of management practices of small agricultural enterprises in the regions of Russia. Various forms of marketing of farm products, including the use of agro-franchise and with the use of IT-technologies have been shown
-
ROLE OF THE FOREIGN FACTOR IN INNOVATIVE DEVELOPMENT OF THE RUSSIAN ECONOMY
DescriptionInfluence of a foreign factor on innovative development of the countries isn't unambiguous, for Russia the foreign capital was rather limiting factor, than incentive to development. The analysis of historical experience of development of domestic science and equipment showed that the maximum innovative activity of economy was noted during the centralized science funding and education. The most important for the invention and opening which found the application in domestic economy, were made times of the state control of processes of development and introduction of new types of production and technologies. As a result of the retrospective analysis, it was revealed that innovative processes in domestic economy in the period of economic sanctions and restrictions especially become more active. In this work, it is shown that the market mechanisms providing free movement of technologies, knowledge, scientists and experts have negative impact on the developing national innovative system. Foreign investments by means of which foreign corporations exercise control over the domestic enterprises have special impact on development and promote capital outflow abroad. It is offered to toughen control of the foreign capital within the current legislation and to promote activation of an exchange of scientific and technical information at the international level
-
MATHEMATICAL MODEL OF DECISIONMAKING SYSTEM INTEGRATION IN THE MULTIPLE CHOICE ALTERNATIVES
DescriptionThe article deals with the models and the methods of the market of the proposed sub-systems and equipment, based on the analysis of the requirements for security to choose the best solution for the synthesis of the integrated security system
-
RESOURCE-SAVING AS A FACTOR OF INCREASING THE EFFICIENCY OF INDUSTRIAL FRUIT AND VINE GROWING
DescriptionThe interrelation of efficiency of reproduction with rational structure of the organization and resource capacity of productive and technological processes is established. The need in imbalances of elimination for the organization of reproduction processes is caused. The main directions of efficiency increase of industrial fruit growing and vine growing are developed: the rational structural organization of productive and technological processes, the application of resource-saving technologies of crops cultivation, the decrease in level of chemical and technogenic impacts on agric cenosises. The criterions characterizing effective results and optimal resource capacity of technologies of long-term cultures cultivation are defined. The characteristic of decrease ways of resource capacity on the basis of new constructional decisions in the forming agric cenosises is given: in the industrial fruit growing is application of the unsupported cultivation of fruit plants providing the differentiated application of a wide range of rootstocks of the SK series which without influence on heredity of the grafted variety, reduce the force of plant growth, provide a fast fruitage and high productivity, resistance to biotic and abiotic stressor; in the industrial vine growing is the application of the formations of new type reducing the costs for the making of support-trellis construction, on the carrying out of agric and technological time-limits that is reflected in product cost and profitability of production of branch production. The main directions of resource-saving are systemically presented, the assessment of their efficiency in the industrial vine growing by the principle of a golden rule of economy" is carried out
-
CONCEPTUAL DETERMINANTS OF FINANCIAL TOOLKIT OF INVESTMENTS
DescriptionIn the article, we have carried out an analysis of theoretical and conceptual positions of financial tools of investment. During the research, the concept of “investment analysis” has been specified and ordering of classifications of financial tools has been performed. The article has a research character, because it suggests the basic approaches to estimation of the cost of financial investments and the models of estimation of the cost of financial tools of investment. One of the major factors defining appeal of the market for investors and efficiency of its functioning is the tools that were designed for fulfilling equitable interests of participants and allowing them to carry out the functions effectively. The analysis of a modern condition of the financial market of Russia is lead and it was revealed, that the part of transactions with the Russian actions is carried out at foreign stock exchanges for already more than decade. There of problems and directions on effective development of the national financial market are allocated. The potential of the market of financial tools in Russia is not opened yet completely and gives prospect for development of methods and ways of complex influence on its factors causing. In this connection the separate attention is deserved with the offered necessary conditions of its successful development
-
Description
In connection with that the degree of the responsibility for acceptance of the investment decision within the limits of this or that direction is various and when there is a speech about replacement of available capacities, the decision can be accepted quickly enough and without serious consequences because the manual of the organization clearly imagines, in what volume and with what characteristics new basic means are necessary. But the problem becomes complicated, if it is a question of the investments connected with expansion of industrial activity. The article has a research character, expressed that in it introduction and realization of investment projects from a position of the financial analysis is considered. The financial condition of Krasnodargazstroy company with the purpose of revealing of reserves for financial maintenance of realization of the offered investment project expanding a field of activity of the organization is analyzed. Analogues of counters of gas of industrial purpose based on the characteristics of already made prototypes of the organizations of gas branch of other regions of our country have been offered. Variants of realization of the investment project in view of the discounted monetary stream and without it are revealed. The estimation of the investment project by both variants with a choice of more optimum is presented and economic feasibility of its introduction is proved