№ 112(8), October, 2015
Public date: 30.10.2015
Archive of journal: Articles count 151, 381 kb
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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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THE USE OF INFORMATION TECHNOLOGY FOR THE MANAGEMENT OF THE ACCOUNTS RECEIVABLE OF THE ENTERPRISE
DescriptionTo 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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STUDYING THE INFLUENCE OF ELECTRICAL OZONATION TO SEED GERMINATION
DescriptionThis article presents the issues related to the application of electrical ozonation to enhance seed germination. The calculations confirming the theoretical conclusions were made
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Description
This artiсlе is dеvоtеd tо thе еvоlutiоn оf thе mаrriаgе institutе, tо thе sоurсеs аnd tеndеnсiеs оf fаmily dеvеlоpmеnt. Thе аnаlysis оf thе fаmily rеlаtiоns in аnсiеnt Bаbylоn ассоrding tо lаws оf Hаmmurаpi is prеsеntеd in thе аrtiсlе. In Hаmmurаpi соdе thе fаmily is prеsеntеd аs bаsis nоt оnly fоr есоnоmiс, mаtеriаl pоwеr оf thе stаtе, but аlsо аs its pоlitiсаl stаbility аnd sаfеty. Thе rights аnd dutiеs оf spоusеs аrеn't еquаl, but thеy аrе еquаlly, thоugh еvеryоnе in оwn wаy, pаrtiсipаtе in асhiеvеmеnt оf а mаin gоаl оf thе mаtrimоniаl uniоn – thе birth аnd еduсаtiоn оf сhildrеn. Institutе оf mаrriаgе is оnе оf thе mаin institutе оf thе fаmily lаw. It is соnsidеrеd in thе аrtiсlе thе оrdеr аnd соnditiоns оf gеtting mаrriеd, thе оbstасlеs fоr thе еngаgеmеnt аt vаriоus histоriсаl stаgеs. It is соnduсtеd thе lеgаl аnаlysis оf thе mаintеnаnсе оf thе mаrriаgе rеlаtiоns. Thе аttеntiоn is pаid tо thе quеstiоn оf thе pеrsоnаl аnd prоpеrty rеlаtiоns bеtwееn spоusеs, pаrеnts аnd сhildrеn; rеlаtiоnship tо thе mаrriаgе is соnsidеrеd аs а sосiаl аnd есоnоmiс dеаl аnd lаtеr аs а vоluntаry will оf а wоmаn аnd а mаn tо gеt mаrriеd. Rеligiоus mоdеls оf а fаmily аrе соnsidеrеd in thе аrtiсlе. hаngеs whiсh hаppеnеd during сulturаl histоriсаl dеvеlоpmеnt соnсеrning thе fоrms оf thе fаmily аnd mаrriаgе rеlаtiоns аrе аlsо соnсеrnеd thе mаintеnаnсе оf thеsе rеlаtiоns, in pаrtiсulаr, bеtwееn husbаnd аnd wifе. Thе сhаngеs hаd mоrе quаlitаtivе сhаrасtеr within thе еmеrgеnсе оf fаmily mоnоgаmy. Thе соnsidеrаtiоn оf thе еmеrgеnсе оf thеsе оr thоsе fоrms оf mаrriаgе prеsеnt thе intеrеst tо thе сulturаl and histоriсаl аnаlysis аnd thе rеаsоns оf сrisis in thе fаmiliеs nоwdаys
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HISTORICAL APPROACH TO THE USE OF SAMPLING METHODS
DescriptionThe article describes the historical approach to the use of sampling, both in Russia and abroad. The above classification of the main stages in the development of the sampling method in science made it possible to determine the practical significance of the use of this method in the audit practice
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HISTORY OF THE DONETS RIDGE PETROPHYTIC VEGETATION STUDY (A REVIEW ARTICLE)
DescriptionThe article reveals historical aspect of the Donets Ridge petrophytic vegetation study. The stages of formation of concepts and terms in the typology of vegetation of the rocky outcrops of the steppe zone
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Description
The present article is devoted to the revealing of the influence of the innovation restructuring on the structural stability of economic complexes and subcomplexes. In this work there was taken the effort to determine the connection between the achievement of stability of social-economic system and technological limits of its new equilibrium condition and as well as the necessary restructuring because of innovation changes. In the work there was underlined that the achievement of the ideal condition of equilibrium (harmony) of multilevel economic system and its long being in this condition is the aim to which the system speeds under the influence of the sum of factors. The equilibrium in such systems practically links with the notion of aimed development. The mathematical analysis of the realization of the law of structural stability, more known as the “law of the least”, showed that: -The potential of stability of each component of economic system must be determined by the conditions of influence on it by the external environment; -At the uniform (homogenous) influence on all components of the system, we should follow the absolute equal stability of all elements of the system. -It is obviously that it is wrong to increase the potential of stability of the rest elements of the system higher than the potential of it’s weakest element because it will not supply with the rise of performance and effectiveness and will lead only to non-productive and ineffective use of additionally spent resources. Firstly, it is necessary to reveal the weak element and to rise its potential and to increase the potential of stability of the rest elements in accordance with the rise of the potential of the weak element for the further rise of the performance and efficiency of the production in such economic system. -At the diverse (heterogeneous) influence on the system, we should aim to the absolute stability of all components of the present type of the influence. At the concentrated influence when the external influences always are directed to the more instable and weak components and the stability of the system is determined by the least stable one, it is enough to get it out from the stable equilibrium to direct the system on the least stable components. -At the innovational changes of techniques and technology in economic systems, the technical and technological proportions and “chain connections” between branches in the economic complex are changed. It, in its turn, leads to the necessity of revealing of optimal proportions of different elements of the economic system and the whole chain at its equilibrium. It leads to the change of ranks in searching of the weak element as well and along with it the priorities in the development of the system. At the analysis and the assessment of innovation development of the economic system it is necessary along with other factors to take into account the results: analysis of its structural stability of the “weak element”, revealing of “weak element”; working out of the arrangements on the increase of partial structural stability of the “weak element” of the economic system; working outs of arrangements on the increase of potential of the structural stability of the rest elements of the system adequately to the rise of stability of the “weak element” and with an account of influence of its size and dynamics of the further rise at the increase of potential of stability of the rest elements of economic system. All it allows to increase the performance and effectiveness of the system in whole
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TO THE QUESTION OF THE INTEGRITY OF SOCIO-ECONOMIC SYSTEMS
DescriptionThe article considers the main principles of the system approach and their use in the general disclosure mechanisms in the organization of the systems as holistic entities. Ontological and epistemological lines of the concept of the system and highlights the main properties of systems are reflected. Since the system acts as a form of organization of tangible and intangible objects, integrity is determined as the necessary property of sustainable living systems. The concept of sustainability from the point of view of general systems theory is considered, its types are distinguished. Features of the economic systems and the specificity of the concept of their stability is described. It is marked that the majority of biological, technical, economic and other complex systems are characterized by non-Gaussian distribution and as a necessary formal feature of consistency (integrity) of the studied object the presence Zipf-distribution in the population can be used. Differences between the coenoses from deterministic systems and probabilistic objects are marked. Procedures performed in the course of the ranking analysis and the theoretical aspects of optimization of cenoses by holding an item or parametric optimization are considered. The proposals on the use of ranking analysis and rank distributions that are widely used for the study of technocenoses, in the research process and the formation of economic systems are promoted
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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
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01.00.00 Physical-mathematical sciences
DescriptionThe article presents a project of the capacitor in the Yang-Mills theory. Model capacitor represents the equipotential surfaces separated by a space. To describe the mechanism of condensation chromodynamics field used numerical models developed based on an average of the Yang-Mills theory. In the present study, we used eight-scalar component model that in the linear case is divided into two groups containing three or five fields respectively. In contrast to classical electrodynamics, a static model of the Yang-Mills is not divided into independent equations because of the nonlinearity of the model itself. However, in the case of a linear theory separation is possible. It is shown that in this particular case, the Yang-Mills theory is reduced to Poisson theory, which describes the electrostatic and magnetostatic phenomena. In the present work it is shown that in a certain region of the parameters of the capacitor of the Yang-Mills theory on the functional properties of the charge accumulation and retention of the field is similar to the capacitor of the electrostatic field or a magnet in magnetostatics. This means that in nature there are two types of charges, which are sources of macroscopic Yang-Mills field, which are similar to the properties of electric and magnetic charges in the Poisson theory. It is shown that in Yang-Mills only one type of charge may be associated with the distribution density of the substance, while another type of charge depends on the charge distribution of the first type. This allows us to provide an explanation for the lack of symmetry between electric and magnetic charges