№ 115(1), January, 2016
Public date: 27.01.2016
Archive of journal: Articles count 86, 182 kb
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Description
The system of indicators characterizing the financial condition of a commercial organization, the major thing is profitability of its operations as the ratio of profit on sales and revenues, the ratio of profit before tax and the average annual value of total assets, the ratio of net profit and the average value of all assets, net income and average equity. Great practical importance for the efficient management of resources economic entity is marginal analysis, but it requires, in our opinion, improvement. In the academic literature on management analysis it is recommended to determine the relative value of the stock of financial strength ratio of the absolute value of the stock of financial strength and actual revenue; financial headroom suggested determined by the difference between the actual value of revenue and earnings, the corresponding break-even point. The relative value of the stock of financial strength should be determined, in our opinion, the ratio of the absolute value of the stock of financial strength and the amount of revenue in the break-even point. Recommended in textbooks relative value of the stock of financial strength is a share of stock of financial strength in the actual revenue. The method of rating the financial condition of commercial organizations (credit scoring of the American economist D. Durant) return on total assets is also a priority index, largely determining the solvency and liquidity of the balance sheet, the financial stability of the business entity. However, in practice the profitability of the invested capital is not always characterized by an optimal investment
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ANALYSIS OF EFFICIENCY OF ACTIVITY OF MANAGING SUBJECT OF VINE INDUSTRY
DescriptionFor the analysis of the effectiveness and the efficiency of entrepreneurial activity of organizations we apply a system of indexes, characterizing the level of the use of production resources: labor, floorspace, average annual cost of the combined assets, average annual cost of circulating assets, including supplies, average annual cost of own capital, production expenses, including financial expenses. As a quantitative result of activity of managing subject we use volume cost indexes, characterizing an effect: gross products are in current prices; profit yield from sales; gross revenue; income from sales; income to taxation; net income [1, 2, 3]. The high-quality indexes of efficiency of the use of production resources: gross products in current prices on an average annual worker; profit yield from sales on an average annual worker; gross. The analogical set of indexes of efficiency is applied, determining correlation of different types of effect and other resources. That determine an index, characterizing correlation of gross products in current prices and floorspace (in agricultural organizations we use 1 ga of lands, in point-of-sale – 1 m2 of point-ofsale area, in industry – 1 m2 of floorspace of factory, factory, workshop); correlation of profit yield from sales and floorspace; correlation of different. Then we determine indexes, characterizing correlation of different types of effect and average annual cost of the combined assets, correlation of different types of effect and average annual cost of circulating assets, production supplies, property asset, production expenses, and financial expenses. In obedience to methodical positions of analysis of indexes, characterizing the results of activity of managing subjects, we probe the dynamics of indexes for the last 3 – 5 years with the purpose of exposure of it. Important in research of indexes and efficiency of entrepreneurial activity is the use of factor analysis, allowing defining a quantitative measure influence of factors on the change of analyzable index, to ground backlogs of increase of efficiency. Most acceptable in the analysis of influence of factors there is a reception of chain substitution on the dynamics of indexes of efficiency of the use of production resources
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THEORETICAL ASPECTS OF THE FORMATION OF A LAND MARKET
DescriptionThe article substantiates theoretical aspects of the formation of a land market. It is shown that there is a problem of insufficient knowledge of its formation. The article lists the features of land as part of the natural environment, a factor of production, part of the capital, a real estate object, defining features of the land market. It is shown that supply in the land market in the short term is elastically, despite the fixed supply at any given moment, and inelastically in the long term. We substantiated expediency evaluation of public and private land market in terms of turnover, which expresses the ratio of the total land area of transactions in the segmental markets to the total amount of land in some form of ownership. We proposed to evaluate the development potential of the turnover of the analyzed segment of public sector land market with the help of the methodology of growth curves. This work presents internal and external macroeconomic factors and institutions that form the infrastructure of the land market. It concludes about the need to improve the institutions of valuation of land, land banks, information base, land management and real estate cadastre. We proposed to study the land market from the standpoint of neoinstitutionalism. In accordance with the theory of Ronald Coase, this work shows the significance of transaction costs for the development of the land market. We clarified the classification of the transaction costs arising before and after the transaction O. Williamson, in relation to the land market and concluded on the need to reduce them. We substantiated the necessity of state regulation of the land market, improvement of economic land management practices
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Description
There was given the definition and there were cited the criteria of food safety of the country. There was substantiated the necessity of ecological-landscape organization of the territories of agricultural organizations with the aim of decision of food safety. There were cited the peculiarities of land as a natural object and the object of land relations. There was cited the qualitative condition of agricultural areas of the Krasnodar region – the susceptibility to erosion, the content of humus, indicators of nutrient balance in soil. There were identified the environmental problems in the use of agricultural lands in agricultural production. It is concluded that the existing zonal systems of agricultural management do not take into account the full landscape diversity in the region. Using GIS-technologies there were determined the boundaries of five landscapes of the Krasnodar region and agricultural areas on types and degrees of erosion process manifestation. There was given the characteristics of natural-climatic, soil and ecological peculiarities of steppe plain landscapes with ploughed steppes. There was substantiated the system of ecological-economic indexes of assessment of landscape systems of land management. There was determined the percentage ratio of areas as cropland: forest: meadow within the boundaries of the natural landscapes. There were calculated the main indexes of ecological assessment of flat plain landscapes with ploughed steppes. There were formulated the tasks of ecological-landscape organization of the territory of agricultural enterprises. On the state level there were substantiated the offers on increase of effectiveness of use of agricultural areas in agrarian production
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Description
The significance of humus content in soils of the Krasnodar region is decreased. Losses amount is 0,03- 0,05 % every year. The main means of preservation of soil fertility is the introduction of such organic fertilizers as manure. The availability of manure’s use has decreased significantly in connection with the reduction of livestock in agricultural organizations of the Krasnodar region. It causes the necessity of searching of other ways of replenishing of soil fertility. The challenge is to ensure a positive balance of organic matter in soil without application of manure. The reproduction of the soil fertility can be achieved at the expense of proper selection of agricultural cultivars in the crop rotation and provision of optimal structure of sown areas. The modeling of the structure of sown areas using the developed economic-mathematical model allows to determine the optimal composition and the areas of crops for maximum gross or net income with a positive balance of humus. It is proposed to use the general indicators of economic evaluation - gross or net income, increased (decreased) in the value added of (left) humus to assess the effectiveness of land use. The calculations were made on the example of the Ltd Company “Vorontsovskoe” of Dinskoy District, they may be adopted for any agricultural organization
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Description
The given school for young scientists has become a platform for the exchange of scientific knowledge between young and experienced scientists, practitioners, representatives of power structures. Including before its participants were representatives of CEMI RAS, Moscow state University, St. Petersburg state University, Financial University under the Government of the Russian Federation, Public chamber of the Russian Federation, foreign universities (University of new Brunswick (Canada); well-known scientists from leading universities of the South of Russia. The main organizers of this school were the Krasnodar branch of Financial University under the Government of the Russian Federation, the Krasnodar regional public charitable Foundation of "Scientific and educational initiatives of Kuban"
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Description
It has been proved that theoretical scientific models created as a result of the learning process, reflect not the reality of "what it really is" and only the reality "what it is" in the process of interaction with tools of empirical knowledge, i.e. the organs of perception of a certain organism that supports a corresponding form of consciousness, experimental instruments and information-measuring systems of a certain functional level. Examples and consequences of the major mistakes that have been historically made by scientists for the substantial interpretation of theoretical scientific models: this error is unwarranted giving the model the ontological status ("hypostatizations") and its associated error model giving the status of universality. The history of the emergence and development of science was viewed as a process of sequential application of natural scientific method to the study of objects of knowledge, previously studied in the framework of philosophy. We have formulated a promising idea of solving problems of philosophy of natural science methods. In the framework of implementation of this idea, we have proposed a natural-scientific formulation and solution of the basic question of philosophy. This new scientific concept of "Relatively objective and Relatively subjective" and discusses the relationship of the content of these concepts from forms of consciousness. The article gives a natural-scientific definition of consciousness and offers periodic multi-criteria classification of forms of consciousness, including 49 forms of consciousness: the 7 types of 7 consciousness and cognition methods. It examines the dialectics of the changing ideological paradigms from antiquity to the present day and a place of scientific paradigms in the process. It also describes the law of denial-denial in the change of ideological paradigms and on the basis; it explores the hypothesis about the main features of the future ideological paradigm, formed in the present. We have formulated the correct principles of interpreting scientific models of natural-scientific method – scientific method of induction and the principles of open consciousness, i.e. the principles, opening the way for the formation of new, improved and more adequate models of reality than the existing ones which were considered the only true models
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Description
The article analyzes the effect of simulation pattern arrangement and its components for purposes of ideological subjection of mass man who is a perfect consumer for falsely-created needs. Successful functioning of the system affects directly to attainment of all required goals of consumer society, among them the primary is a permanent linear growth. Simulacras presuppose three evolution levels. Modern society has already passed margin of last level. To restrain power over masses, control structures steer peak impact to reinforcement of men undercover fears. By means of mass media, general negative ambience is framed to probable threads amplification. It causes mass men for permanent fear living. The whole public structure is permeated by ideological effect simulacras, especially it concerns trade as a locomotive element of consumer society
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ERICH FROMM’S INTERPRETATION OF MASS MAN DESTRUCTIVENESS
DescriptionThis article reviews interpretative position of prominent German philosopher and psychologist Erich Fromm on mass men destructiveness analysis. As a rule, to reach a goal of well-balanced embedding into consumer society structure, mass man passes through stages of deindividualization and common averaging by accepting prescribed general postulates of society’s authorities. Nevertheless, own personality refusal and ‘rules of the game’ following adduct to moral degradation, which causes destructiveness phenomenon. Out of socio-political regimen, destructiveness appears in attempts of ‘freedom escape’ by any possible means. Totalitarian regimen ideologically steers mass men through total subjection to defined life track by agreement of individuality sacrifice. Democratically-minded consumer societies require deindividualization and partly rights pinching in exchange of status consumption system integration. Any patterns of counteraction to these system processes are commenced by personal activity manifestation and motivation in reaching own goals. However, conformist majority is meant to live according to ideologically defined society rules
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REALISM AND THE ANTHROPOLOGICAL PRINCIPLE IN RUSSIAN PHILOSOPHY
DescriptionThe anthropologism is traditionally considered the main feature of Russian philosophy. The article reviews some anthropological ideas that have received natural development in such direction of thought as philosophical realism in the 2nd part of XIX century. Philosophical realism is positioned as a trend that has emerged within the mainstream of the basic traditions of Russian philosophy. It is noted that this direction is defined as an independent, in the wake of the strengthening of Russian science as a new cognitive paradigm. Substantively, philosophical realism is presented with the theories and concepts of the natural sciences developed in the 2nd part of XIX century. The realistic outlook, ripening in the Science environment, not only supported the anthropological tradition of Russian thought but put them on a scientific basis. It was dominated by the view that only by using scientific methods can reveal the objective laws of coexistence between man, nature and society. The article deals with the anthropological theories of Russian thinkers such as A.N. Radishchev, A.I. Galich, N.G. Chernyshevsky. The anaysis shows that realistic outlook in the natural sciences in the area of human theory relies on the principles of integrity, panmoralizm, cosmism. The conclusion is that the philosophical concepts by realistic scientists are out of attention of modern scholars. In the meantime, the study of these theories can make a significant contribution to the practical experience of comprehension of reality, as well as help to discover new sides of the domestic, national philosophy