№ 114(10), December, 2015
Public date: 30.12.2015
Archive of journal: Articles count 111, 292 kb
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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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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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01.00.00 Physical-mathematical sciences
DescriptionThe article presents a technique of short-term forecasting of water level in the river bed of a mountain type using Markov’s chains
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THE ESSENCE OF KAIZEN’S THEORETICAL, METHODOLOGICAL AND STRUCTURAL ELEMENTS
DescriptionInvestigations of kaizen’s methodological foundations are becoming increasingly important because of existence of multiple interpretations of kaizen, uncertainty of its elements. Kaizen is at the crossroads of accounting and management. It consists of elements that may be divided into groups: theoretical, methodical and structural. Theoretical elements define the methodological essence and consist of subjects, objects, principles, functions, etc. Classification identifies are allocated: aspects of the review, areas for improvement, resources, spheres and others. A list of classical kaizen tools is pointed out within the classification according to the degree of modernity. Kaizen should be considered in unity of groups of elements: theoretical (objects, subjects, principles, functions and classification bases), structural (lean production and controlling) and methodical. Kaizen’s principles, functions and classification are the author’s elaboration
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ADAPTIVE TIME SERIES MODELS OF A MOUNTAIN RIVER LEVEL
01.00.00 Physical-mathematical sciences
DescriptionThe article presents a technique of short-term forecasting of water level in the river bed of a mountain type using Markov’s chains
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Description
The article considers the main types of wind and solar electric installations, and provides a comparative analysis of the renewable energy potential of the Krasnodar region. Currently, humankind cannot live without electricity. Production and consumption of electricity is constantly increasing and the cost of it is constantly becoming more expensive. The cost of oil production (to get oil out of the ground) increases. The cost of electricity is going up because the cost of basic materials such as copper is at an unprecedented high. Such alternatives energy sources such as solar and wind are real solutions to these problems, moreover, the cost of "traditional" energy sources will only increase. To date, the most popular and invest renewable energy sources are the solar energy and the wind. The solar energy in the Krasnodar region is more profitable than wind, despite the fact that the production of solar installations is more expensive. But every year, the price of solar energy is being reduced and soon will be equal to the price of wind energy, and science and technology do not stand still, and considering the abundance of sunlight in the Krasnodar region, the solar installation will pay off much faster
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01.00.00 Physical-mathematical sciences
DescriptionThe question of construction of electrodynamics in the framework of the metric theory of gravitation is discussed. It is shown that the energy-momentum tensor of the electromagnetic field creates a space in which Faraday's law of induction is true. In such a space the scalar curvature vanishes identically, although space contains matter in the form of an electromagnetic field. It is proposed to call such space Faraday's magnetic universe as historically Faraday first established experimentally that "empty space is a magnet." We consider the metric of the expanding universe and metrics that describe the local gravitational field in the Newtonian theory. It was established that the field equations in spaces containing matter only in the form of an electromagnetic field in these metrics are reduced to hyperbolic equations describing the propagation of waves at the speed of light. However, in the field containing matter, the field equations are the equations of parabolic type, which describe diffusion or probability waves of Schrödinger quantum theory type. It is assumed that the potentials of the two metrics are connected, as with the potentials of the electromagnetic field, and the potentials of the Yang-Mills theory. Hence, the total output for all interactions law establishing the primacy of the gravitational field as the fundamental interaction, generating other interactions
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CYCLONE REGIME MODIFICATIONS IN NORTHERN AND SOUTHERN HEMISPHERE IN CONDITIONS OF CHANGING CLIMATE
01.00.00 Physical-mathematical sciences
DescriptionThe main objective of this article is to solve a problem of a numerical identification of cyclones based on the reanalysis data. The results show that the amount of cyclones is increasing during last 66 years, the number and depth of cyclones are larger in Northern Hemisphere than in Southern, and Northern Hemisphere cyclones become deeper and deeper with time. Cyclonic activity in the Northern Hemisphere mainly is caused by large number of cyclones, in the Southern Hemisphere – by their depth. In the Northern Hemisphere cyclone characteristics change significantly
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DATA INTEGRITY IN THE AUTOMATED SYSTEM BASED ON LINEAR SYSTEMS HASHES
DescriptionTo protect your data (data integrity) in the automated systems, we provide a solution of the problem, which is to reduce redundancy control of information (hash codes, electronic signatures). We impose restrictions on the maximum number of violations of the integrity of the records in the data block. It is known, that with an increase in data protection the amount of control information (coefficient of redundancy) also increases. We introduce the concept of linear systems of hash codes (LSHC). On the basis of the mathematical apparatus of the theory of systems of vectors we have developed an algorithm for constructing LSHC, which allows (for a given level of data protection, i.e. integrity) to reduce the redundancy of the control information. Rules (principles) of building LSHC comply with the rules of construction in coding theory (Hamming codes). The article provides an algorithm for data integrity in LSHC. The use of algorithms ensures the necessary level of data protection and the requirements specification of customers
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VISUALIZATION OF LIP AND BASAL-CELL SKIN CANCER IN HIGH-FREQUENCY ELECTRICAL FIELD
DescriptionIn patients, there has been registered luminescence of skin sites affected by basal cell skin cancer at stage III in high-frequency electric field. The diagnosis was confirmed by histological analysis of excised cancer sites