№ 114(10), December, 2015
Public date: 30.12.2015
Archive of journal: Articles count 111, 292 kb
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FEATURES OF DEFINITION OF TAX BURDEN OF AN ECONOMIC ENTITY
DescriptionThe results of an analytical assessment of the developed frame of reference on concepts of tax planning, tax burden, tax burden of the enterprise are presented in article. Tax planning is the most important part of financial planning of the organization. A basis of this process is possibility of each taxpayer to use legislatively resolved means, receptions and ways directed on minimization of tax payments. Minimization of taxes is directed not only on absolute decrease in volumes of tax payments, but also on purposeful transfer of business to more favorable conditions of managing. Tax planning is connected with recognition of the right of each taxpayer to apply all legislatively resolved means, receptions and ways to decrease in tax payments. The analysis of a condition of tax burden of an economic entity of real sector of economy is carried out. It is noted, that by means of various techniques of its assessment it is possible to receive contradictory data on dynamics of change of level of tax burden. As one of factors of increasing the efficiency of business activity is optimization of tax payments and implementation of tax planning acts. Importance of realization of tax planning and optimization of tax payments is defined by desire of taxpayers to lower tax burden and explainable aspiration of the state to prevent it
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Description
In the article, we consider the problem of ensuring viability of a company in the conditions of innovative development of society. It is shown, that viability of the innovative enterprise can be provided only socially and by ecologically responsible management. On the basis of the analysis of the theory and practice of social and ecological management, the conclusion that controlling as practical implementation of the concept of system business management will allow to provide viability of the enterprise in the conditions of innovative development is drawn. It allowed reducing the considered problem to the solution of three interconnected tasks. First, it is a problem of creation of model of innovative development within the modern theory of economic development. Secondly, this problem of definition and classification of a social organizational unit of independent economic activity, viable in the conditions of innovative development. At last, thirdly, it is a problem of construction within model of innovative development of model of viability of this social organizational unit of independent economic activity necessary here how exactly models of social-andecological controlling. Social-and-ecological controlling acts here as system structural communication which provides possibility of complete overcoming of an initial problem at the complex solution of the specified tasks. Then the problem of definition of a place and the role of the controller and the manager and their system functions necessary for implementation of potential of viability of the enterprise in the conditions of the innovative development put in model of social-andecological controlling is solved
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TENDENCIES OF THE DEVELOPMENT OF THE ECONOMIC SYSTEM IN THE REPUBLIC OF KAZAKHSTAN
DescriptionThe article studies tendencies of the development of the economic system in the Republic of Kazakhstan. We identify the dominant conditions for the growth of social production in the transition to the Eurasian economic Union. We have marked quantitative increase of the basic parameters of foreign trade turnover, as well as ongoing structural changes associated with transformation of a common market mechanism. The authors attach considerable importance to the balance of the national economy, the pace of economic growth. They define the determinants of successful economic development in its foreign trade relations in the Republic of Kazakhstan, providing a general growth and other qualitative changes in the economy of the Republic. The article also provides a retrospective analysis of structural adjustment, to explain the features of industrial development during the period of market reforms in the last years of the Soviet power. The structure of the national economy (in particular - industry) where there is an unreasonably high proportion of the industries of mining and defense was analyzed. The article also discusses the prospects for the functioning and cooperation of the countries of the Customs Union (CU) and the Eurasian economic community, Kazakhstan's accession to the world trade organization. The trends in the development of foreign trade of Kazakhstan and other countries-members of the Customs Union were considered. The article performs an analysis of statistical data characterizing the state of development of industries, main economic indicators, volume of trade, and growth of gross domestic product
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PRODUCTIVITY OF WINTER BARLEY IN LEACHED CHERNOZEM CONDITIONS OF KUBAN
06.00.00 Agricultural sciences
DescriptionThe article discusses the various technologies of cultivation of winter barley at two ways of main tillage (recommended and zero-level) with different backgrounds of soil fertility, fertilization rates, protection from weeds, pests and diseases. Consistent improvement of soil fertility and other fertilizers resulted in an increase in crop productivity. Nutrition is the basis of life of a living organism, including plants. The value of crop yield and its chemical composition depend on the conditions of nutrition. It is achieved with the optimum combination of light, heat, air, water, food, etc. In this connection, in the development of methods of cultivation of this crop, we may not only increase the yield of grain, but also pay due attention to the quality of cultivated products. Thus, studies in the experiment showed that the intensification of cultivation technology of one phenomenon substantially and significantly affects the productivity of the given culture
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TENDENCIES OF THE DEVELOPMENT OF THE BANKING SECTOR AND THE INTERBANK COMPETITION IN RUSSIA
DescriptionThe modern banking system is one of the most important and integral structures of market economy that is on a threshold of high-quality changes and owing to what the competition in the market of banking services increases. Relevance of this subject is caused by the need of definition of current trends of development of the interbank competition in Russia. In the article, the general dynamics of number of the operating banks of Russia for the last 8 years is analyzed and conclusions that the essential number of banks is concentrated in the European part of the country, and a small amount of regional banks beyond the Urals are drawn. It is revealed that the main criteria influencing a choice of bank the natural person are: the term of existence of bank in the market, availability of ATMs, favorable rates on deposits and the credits. Factors of the interbank competition are analyzed and basic methods of realization of competitive strategy of banks are presented. The main reasons for insufficient development of the banking sector of Russia are defined: opacity and high concentration of a banking system, macroeconomic instability, low capitalization, institutional problems, etc. Recommendations for strengthening of competitive advantages of domestic banks are offered: development of new financial services, association with other banks and participation of banks in the organization of projects together with the enterprises which business can be considered the most interesting and perspective
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01.00.00 Physical-mathematical sciences
DescriptionMicro and nanofluidics are the new multidisciplinary sciences. One of the tasks of which is creation and management of flow of fluid in the thin channels size of a few nano- or micrometer which exposed the external electric field, where the walls are the ion exchange membrane. Electroosmosis (electroconvection) plays an important role in these tasks. A large number of articless were devoted to electroosmosis. One of the first, Dukhin S.S., Mishchuk N.A. and Rubinstein I. gave a theoretical explanation of the overlimiting current by electroosmosis. They used two-dimensional Stokes equation to calculate the flow of the electrolyte, and one-dimensional equations of Nernst-Planck and Poisson to calculate the electric power. These researches have multiple limitations because of the computational complexity the mathematical simulation. Thus, there is an actual problem of the asymptotic solution of boundary value problems for the two-dimensional systems of equations of NernstPlanck and Poisson without these restrictions. These researches we derived in simplified models of electroosmosis in galvanic dynamical mode using the decomposition method. We have created a hierarchical system of two-dimensional mathematical models of ion transport of salt and electroosmosis in micro- and nanochannels formed by selective ion-exchange membranes
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MODERN QUESTIONS OF POTATO HARVESTING EQUIPMENT PERFECTION
DescriptionPotato is cultivated in 130 countries on an area of over 18 million hectares; it annually gives more than 300 million tons of tubers. The share of the Russian Federation accounts is about 11% ... 14% of total production. The resulting potatoes consumed in food, animal feed, technical purposes, seed fund. According to the Ministry of agriculture of Russia, the largest number of potatoes in our country (89 %) is produced in peasant farms and personal farms of citizens, the area of cultivation of which make up about 2.7 million hectares. At such farms for the harvest, they use mainly potatodiggers, followed by selection of crops manually. The use of diggers in small areas of planting is more costefficiently in relation to the harvesting combine. In addition, the parameters requested for ATT to damage potatoes when harvesting with the diggers (3%) are higher than during harvesting by combine harvester (5%). As practice shows, for the use of cleaning units, even under optimal harvesting conditions in the hopper of the combine, there are soil and vegetable impurities. There are many different devices intended to localize the problem. Based on the foregoing, we can conclude that it is necessary to pay considerable attention to the quality of work of excavating working bodies, because it affects the productivity of the functioning of the whole machine. Currently, there are widespread potato aggregates with the receiving part, equipped with side disks, spaced along the edges of the plowshares. The disks cut off the raised layer of soil from between the rows. This entails improving the performance of the potato harvester. The most efficient and economical from the point of view of energy consumption, is the work of passive disks with hooks. The quality of potato harvesters depends on the design and performance of excavating bodies. The proposed design solution for an excavating body increases the productivity of harvesting machines
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Description
The article presents the results of three years of researches conducted at the Department of Viticulture of Kuban State Agrarian University, to study the processes of shoots and rooting of the three-bud cuttings of grapes of Pervenets Magaracha, Podarok Magaracha and Cytrony Magaracha of the selection of Magarach Institute of Grape and Wine. The area of these varieties, which are inter-specific hybrids, in the Krasnodar region is more than 2 thousands hectares. The cuttings were rooted in sawdust in a greenhouse on a heated rack. It was found, that the regenerative capacity of cuttings was strongly dependent on the method of their storage prior to installation on the germination. The best results were obtained in the case when cuttings had been stored in the refrigerator before starting the experiment. The lowest impact of the way to store cuttings was on the percentage of cuttings with blossoming eyes, and the largest - the length of the shoots, the output of the cuttings with at least 3 of the roots, and the average number of roots developed on one cutting. Rooting of cuttings and their growth with three and more roots were different over the years for the varieties of Pervenets Magaracha and Cytrony Magaracha, in favor of one sort or another, but the average 3-year difference between varieties was not significant. On average, in two or three years, the maximum number of roots appeared in the variety of Cytrony Magaracha, which was a bit ahead of Pervenets Magaracha. The difference in the number of cuttings formed at the roots was authentic. Correlation analysis showed that the closest relationship to the performance of the rooting ability of cuttings was found in the length of the shoots. The level and the nature of the identified correlations suggests that the rooting ability of the cuttings of the varieties of Pervenets Magaracha was determined primarily by hormonal activity, Podarok Magaracha by its supply of plastic substances, and Cytrony Magaracha had equally both factors
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Description
The article deals with the mechanisms of improvement and the creation of completely new competitive advantages of the Krasnodar region. It presents various options for organizing competitive advantages, which are influenced by the innovative processes, which, in turn, can increase productivity, modernization and to identify new high-tech industries. In addition, we have given the arguments in favor of the innovation is a fundamental factor in the development and improvement of competitive advantages
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Description
The increased investment is largely due to the strengthening of the financial and economic results of the activity of agricultural enterprises and increasing their level of competitiveness. In the article, priority directions of development of the dairy industry by attracting investment were identified. A necessary condition for economic growth of the agricultural sector is to increase economic efficiency through technological modernization and production diversification. The need for diversification of dairy industry in the Krasnodar region in a significant disparity of prices on dairy products and production means are identified, as well as a sharp aggravation of competitive struggle in local and foreign markets. The current level of financial and economic activity of Public company of seed-growing agricultural enterprise "Rus", based in the Timashevsk region, in interrelation with investment appeal has been analyzed in the article. Economic expediency and the investment project risks of organization of on-farm industrial milk processing in Public company seedgrowing agricultural enterprise "Rus" is grounded with the purpose of extraction of the additional diversification effect. In the article, the author formulates practical recommendations for the learning of priority directions of development dairy business with the impact determination of milk processing industry in the agricultural enterprise and by conducting sensitivity analysis of the investment project