№ 113(9), November, 2015
Public date: 30.11.2015
Archive of journal: Articles count 119, 266 kb
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TO THE QUESTION OF IMPROVING THE QUALITY OF DISSERTATIONS AND OPTIMIZATION OF DISSERTATION COUNCILS
DescriptionIt is known, that the development of fundamental and applied sciences, besides research institutes, are the universities. Integration of scientific researches of higher school into production occurs in many forms and can be largely determined by the quality of the training, including defense of thesis, research and teaching staff of the university. The article criticized the Ministry of education and science of the Russian Federation, and the higher attestation Commission of Russian Academy of Sciences aimed at improving the quality of work of dissertation councils and of the level of theses, based on the optimization of the network of dissertation councils, including their union, raising the level of members of dissertation councils. We have suggested a number of measures and specific requirements for the content of dissertations and supervisors of theses, official opponents of the thesis councils and their members, employees of the HAC. Introduction of considered proposals concerning increasing the level of theses into practice of work of dissertation councils, one set of measures will allow to optimize the network of dissertation councils and to improve the quality of their work
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TO THE QUESTION OF APPLYING A CITYMANAGER INSTITUTE IN THE RUSSIAN FEDERATION
DescriptionToday, in Russia, there are many processes of reforming local government. One of the most pressing issues in this area of legislation is the institution of city manager. This article contains the distinctive features of the voting of City Manager, requirements for a candidate for the position, rights, duties and powers, opinions of scientists on the issue in the sphere of local government, City Manager abroad, the question of the legal status of City Manager in the Kuban region and our own position about the problem. The purpose and objective of this work is to study legislation in this area, display trend developing, drawing up the positive and negative aspects of local government reform. We used a number of different levels of laws regulating relations of Municipality. For example, such as 131- FZ about Local Self-Government, the Criminal Code, the law on local self-government in the Kuban region, as well as sentences of courts of different instances. A distinctive feature of this article is the responsibility of City Manager, and exactly what is waiting for if he breaks the law, and also judicial review
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HISTORY OF EVALUATION IN RUSSIAN ACCOUNTING
DescriptionThe assessment and calculation of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. Requirements imposed to an assessment reveal: the assessment of all objects of accounting has to be real and uniform. It is specified obligation of an assessment of objects of accounting in monetary value – in rubles of the Russian Federation. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we have considered historical aspects of an assessment in accounting in Russia. The points of view of various scientists on questions of an assessment and accounting are given. It is specified, that in Russia, the development of the state and monastic farm was an incitement to development of accounting. Thus in trade at the accounting of goods the account method on each party with the cost scheme of registration of the facts of economic life prevailed. It is noted, that at that time most of accountants adhered to the principle of an assessment at prime cost. The special attention is paid to the development of the agricultural account. The points of view of unigrafists and digrafists on problems of an assessment and calculation are considered. Discussion concerning an assessment and revaluation of fixed assets is shown. The criticism of an assessment on labor units and other natural measuring instruments is presented. We have also substantiated the need of an assessment of biological assets at fair value locates
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HISTORICAL ASPECTS OF EVALUATION IN ACCOUNTING
DescriptionThe assessment of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we consider historical aspects of an assessment in accounting. The retrospective of the solution of this question is given, beginning from the XIII century in various countries – Italy, France, Great Britain, Germany, Holland, the USA, etc. Various points of view on assessment questions are considered. It is specified, that with the advent of a monetary assessment there was a double record. Types of estimates are considered: at the acquisition price (historical), at the sale (market) price, at prime cost, at recovery cost, at the reproduction price, a multiple assessment (for each asset of balance to use the base of an assessment), at fair value. Their positive and negative sides are given. The option of an assessment and revaluation of assets in the conditions of inflation with need to correct the wholesale prices of an inflation index is reflected. The main historical stages of development of an assessment – naturalistic, origin and distribution of a monetary assessment, distribution of market and historical estimates, development of variety of estimates, an assessment regulation, and association of various estimates in the category of “fair value” are formulated
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Description
The aim of the work is theoretical and experimental confirmation of the possibility of improvement in tractor unit acceleration due to the variable inertia moment of the rotating masses of the engine. The use of high-speed tractors in agricultural production meets a number of difficulties associated with unsteady processes during acceleration of the tractor units. The emerging significant inertial loads during acceleration result in the loss of engine power because of what the machine and tractor unit is operating at reduced productivity and efficiency. An analysis of published works shows that the tractor unit acceleration is strongly influenced by the rotating mass of the engine. A device based on the application of additional rotating masses in a free flywheel connected or disconnected automatically to the main engine flywheel at appropriate stages is offered. As a result, the tension during acceleration is reduced. The results of experimental studies on the effect of the additional rotating masses on the engine acceleration characteristics of the machine and tractor units on the basis of Class 1.4 tractor are given. It is proved that the use of the tractor additional rotating mass connected or disconnected to the respective modes of movement of a machine and tractor unit to the flywheel of the engine, improves acceleration performance
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RESEARCH METHODS OF WATER PURIFICATION FROM POLLUTION WITH PETROLEUM AND PETROLEUM PRODUCTS
DescriptionThis article provides an overview of the currently existing methods of purification of waters from pollution with petroleum and petroleum products. The most popular cleaning ways and new emerging technologies are considered. For each method of combating with petroleum pollution the circumstances and the factors are given, under which the application of this method is the most efficient and cost-effective. The article briefly describes the technology of each method, and its main strengths and weaknesses, particularly the use and quality of water purification
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RESEARCH OF QUALITY, SAFETY AND CONTENT OF BIOLOGICALLY ACTIVE SUBSTANCES OF FOOD RED BEET
DescriptionThe article presents results of research of quality, safety and content of biologically active substances of food red beet roots of Bordo 237 variety, grown in the Krasnodar region in 2014. On the basis of the research carried out it was established, that there are carbohydrates, proteins, organic acids and mineral substances in the food red beet roots of Bordo 237 variety. Food red beet roots are a source of dietary fibers (pectin, protopectin, hemicelluloses and cellulose), possessing antitoxic, antioxidant, radiation protective, cholesterol-lowering and lipid correcting qualities, and also a source of vitamins C, B9 (folic acid) and P-active substances, possessing antioxidant properties. Due to high content in food red beet of a complex of microelements – iron, zinc, manganese and copper, and a complex of macro elements – potassium and magnesium, it can be recommended for prophylaxis and treatment of hypertension, atherosclerosis and other diseases of heart and vascular system, and for prophylaxis of iron-deficiency anemia. Thus, the research of quality, safety and content of biologically active substances showed that food red beet roots of Bordo 237 variety are a high quality component ingredient for creation of food products of specialized and functional purpose
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TECHNIQUES AND ALGORITHMS OF INTERACTIVE AUGMENTED REALITY VISUALIZATION: RESEARCH AND DEVELOPMENT
DescriptionThe author performed a research with the purpose of improving visualization of three-dimensional objects by means of augmented reality technology with the use of massively available mobile devices as a platform. This article summarizes the main results and provides suggestions for future research. Since graphical user interfaces made it to the consumer market about 30 years ago, interaction with the computer has not changed significantly. The focus of current user interface techniques is only on human-computer interactions, not on human-real world interactions. With that in mind, the concept of augmented reality appears very promising. Besides other improvements, it provides a better user interface for visualization of virtual objects in real environments. Modern smartphones and tablet computers, as well as improved software tools have provided the prerequisites for mass usage of handheld augmented reality. The following issues were raised by research: realistic object rendering, the ability to change object parameters in real time, storing of objects, manipulation of objects in space, issues of augmented reality graphical user interface design
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Description
The goal of the study is to research time characteristics of pseudo-noise sequence acquisition method for multicarrier communication systems of MC-DSCDMA, that allows low hardware requirements and able to operate in low quality channels. The way of achieving this lies in using a mathematical model of algorithm. The achieved results show suitability of MC-DS-CDMA-signals optimization for pseudo-noise sequence acquisition efficiency increase. The achieved results can be applied in MC-DS-CDMA communication systems development
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USE OF NEUTRALIZED PHOSPHOGYPSUM AS MULTICOMPONENT FERTILIZER FOR RICE CROPS. MESSAGE II
06.00.00 Agricultural sciences
DescriptionThe article shows a possibility of using neutralized phosphogypsum as multicomponent fertilizer for rice crops. In the system of rice fertilization replace of 150kg/ha of ammophos during main application with 40 kg/ha of carbamide and 4 tons/ha of phosphogypsum applied in spring provides the same content of available forms of nitrogen, phosphorus and potassium in soil and plants as with application of N120P80K60. Application of phosphogypsum in spring before sowing is less effective than application in autumn before plowing. When applicating phosphogypsum in spring 2013 with a rate of 4 t / ha the obtained yield was 0.57 t / ha or 8.98% higher than in the control, and in 2014 it was not different from that obtained with the application of solid mineral fertilizers with a rate of N120P80K60. With autumn application of phosphogypsum increase in yield in 2014 was 0.98 t / ha or 12.6%. Yield growth is the result of increasing the survival of plants, grain content in panicle and grain weight per plant. Use of neutralized phosphogypsum is economically feasible. Relative benefits of using phosphogypsum instead of phosphorus fertilizer (ammonium phosphate) on rice crops in the Federal State Unitary Enterprise SRSF "Krasnoarmeyskiy" named after A.I.Maystrenko, Krasnoarmeyskiy district of Krasnodar region at the optimal rate amounted to 13139.7 rubles per 1 ha