№ 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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FEATURES OF REGENERATIVE ABILITY IN CUTTINGS OF TECHNICAL VARIETIES OF BIANCO, VIORICA AND RITON
DescriptionThe article presents the results of three years of studies on regenerative processes in technical white one-bud cuttings of resistant varieties of grapes Bianca, Viorica and Riton. The studies were conducted in greenhouse experiments at the Department of Viticulture of Kuban State Agrarian University. It was found, that the cuttings of Viorica varieties had achieved the best ripening, and the worst was Bianca. Varieties of Viorica and Ryton which have rather good level of ripening of the cuttings, had starch in carbohydrates and Bianca variety had sugar. Earlier blooming of buds characterized the cuttings of Ryton. Blooming of the buds of Bianca somewhat delayed. Maximum length of the shoots characterized the cuttings of Bianca, and the lowest – Viorica. The shortest pre-root period (26.3 days) was observed in Ryton, and the longest (29.3 days) – in Bianca. Viorica was characterized by the highest yield of cuttings with 3 roots and more (81.3%), this indicator was a bit less (72.5%) for Ryton. For Bianca it was minimal and it was 26.3%. A similar pattern was observed for the average number of cuttings formed at the roots: the variety Viorica - 9.4 pc.,Ryton - 8.1 pc. and Bianca - 4.3 pc. Thus, cuttings of the varieties of Viorica and Ryton belong to a group with a very high root growing activity and Bianca has an average activity
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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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FEATURES OF THE CALCULATION OF DEAD-END CHANNELS FOR THE CASE OF AUTOMATED IRRIGATION SYSTEM
DescriptionIn this article we consider the method of hydraulic calculation of dead-end channels with the numerical solutions of differential equations of motion of water. Dead-end channels are of interest for carrying out simulation studies, because they may be used for the simulation of water accounting and water distribution in the domestic inter-farm network. In order to improve management of water supply to consumers in the water distribution sites, in many irrigation systems there is an additional capacity in the form of a regulation pool. The applied method of active control of light distribution is expected to use the existing capacity of irrigation canals with automatic regulators to block the plants. When there is a complete disconnection of water consumers, the volumes in pools of water irrigation channel are redistributed to provide the command area in the water distribution nodes at any given time. This result can be achieved by automatic control of the level changes in individual pools of the channel in order to redistribute the volumes to backup pools of individual. Search and selection of the necessary rule of automatic controls can achieve the following objectives: to implement effective processes and management of water supply regulation in the specified node; maximize the use of volume tail water channels, preventing the threat of overflow channels; minimize the loss of irrigation water discharge
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Description
The article is devoted to particularities of functioning of agricultural sector of the Krasnodar region. Problematic aspects of the industry, the negative and positive trends in the development of the agricultural organizations were marked for the region
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ASESSMENT OF STREET PLANTINGS ON THE EXAMPLE OF SOCHI CENTRAL REGION
DescriptionThe article deals with the topical issues of ornamental woody plants used in street landscaping of Sochi Central district. It presents the quantitative composition of these species, numbering 12181 specimens. With the scale, modified for the regional conditions, we carried out an analysis of the studied plantations and their state, which revealed that weakened plants were predominant - 72.48%. Healthy plants make up over 20%. The lowest number of the specimen was recorded among the dead plants (0,26%). The analysis was carried out for all species according to the state categories. For instance, structure-forming species selected for further studies, were analyzed this way, including a large part of plants that belong to the second category of state (89,04%). Healthy plants are less than 8% from the total number of dominant species. The number of dead plants makes up 0,35%
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EVALUATION OF THE MAGADAN REGION AGRICULTURE LEVEL AND PROSPECTS OF ITS DEVELOPMENT
DescriptionThe study examines trends in the formation of the agroindustrial complex in the Magadan region. The article deals with comparative analysis of main figures of the Magadan region agricultural branch for the period 2008 - 2014. Statistical methods for analyzing time series are used. Statistic date end its average annual coefficients of agricultural production growth and increase are given in the tables. This article shows that only some coefficients have a small growth. Most of them point at decreasing of production level. Main problems and regional social economic peculiarities and their negative influence on agricultural production are appeared. To sum up this information we have stated that the rate of growth in agricultural branch does not correspond to average agricultural rate growth in our country
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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
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19.00.00 Psychological sciences
DescriptionIt is shown in the article that the most effective way to evaluate the effectiveness of post traumatic stress disorder patients rehabilitation is via their regulation and adaptive status
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Description
In modern conditions, in accordance with the decision of the UN, warships of the coalition of states, which includes the Russian Federation, carry out tasks for the protection of navigation and for escorting ships in the areas endangered by pirates of the oceans. Training ships of the Navy to perform tasks of combat duty in the areas of increased activity of pirates to ensure the safety of navigation of civil transport vessels not only involves the decision of problems of staffing the crew with necessary staff, logistical support, and targeted development of the high readiness of the sailors to successful implementation of such specific combat missions. This kind of organizing and educational activities should be organized based on the experience of pedagogical designing of the military-pedagogical process. Instructional design is an objective necessity of development of subjects of military-pedagogical and educational activities of the projective imagination, thinking, efficient way of doing it. The author considers the instructional design of formation of readiness of military seamen to counter pirates and terrorists at sea as an innovative phenomenon that connects pedagogical theory and innovative practice aimed at comprehensive training of the personnel of the fighting ships for the upcoming operation. The article explains target program of development of readiness of military seamen to counter pirates and terrorists at sea. The author's target program contains six separate and interrelated modules, which will allow crew members to acquire the necessary knowledge and skills to create a high level of preparedness for the forthcoming military - professional activity in the sea