№ 116(2), February, 2016
Public date: 29.02.2016
Archive of journal: Articles count 106, 245 kb
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Description
The article substantiates the necessity of drawing up competent accounting policies in the field of inventory, to ensure the internal control in the legal entity. We explore the impact of accounting policies for the recognition and measurement of inventories on the financial reporting and suggest measures to reduce the distortion of information that serves as the basis for management decisions
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Description
The phenomenon of the special relationship in BritishAmerican politics of the second part of the XX century also received intensive development in the early XXI century. In fact, according to conditions of modern processes of globalization, cooperation between the United States and Great Britain, as within framework of NATO and in other international organizations, became increasingly close. Both States played a significant role in the international policy, working on various issues of economy, politics, environment, culture, etc. Attention is drawn to the forms of cooperation between the studied States in the implementation of military initiatives in the Balkans (1998) and Iraq (2003). These events allowed characterizing the first and final stages of the development of relations between the United States and Britain in the form of «special» in the period of late XX – early XXI centuries. In the beginning of XXI century the cooperation between the U.S. and the UK in reforming NATO, taking into account national foreign policy strategy of the USA, was an example of favorable development of bilateral “special relationship”. For London, the following external course of the US has remained a higher priority than for Washington
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ECOLOGICAL-HYGIENIC ASPECTS OF THE RECREATIONAL ZONE OF THE KRASNODAR REGION
DescriptionThe anthropogenic interference plays more and more increasing role in modern ecologic paradigm. Adjusting this role to the studied region, it is defined by the socio-economic conditions being formed in our country. The rate of construction in the resort zones of the Krasnodar region is sweepingly rising. In spite of the high therapeutic-recreational capacity of the region, this tendency is leading to the further worsening of the ecological situation. The strengthening of the ecological control in the terms of the present economic crisis is highly urgent when more and more Russians prefer native resorts for their rest and in the first turn - resorts of the Krasnodar region. The condition of the ambient air of some recreation zones of the Krasnodar region has been studied. Methods of atomic-absorbing chromatography and optical emissive spectrometry have been used. It has been shown that the differences in data are mainly determined by the different content of the air impurities depending on the probe selection place. According to the studied data, the ecologically purest places are Krasnaya Polyana and Goryachy Klyuch. Whereas, the content of atmospheric air pollutants in the central districts of the resort towns of Sochi and Goryachy Klyuch exceeds MAC. The comparison of the obtained data with the same data of the city of Krasnodar that had been obtained before allows making a conclusion about the favorable eco-hygienic state of the resort zones of the Krasnodar region. So our investigations authentically prove the existence of the significant differences in the ecological conditions of the city on the one hand and of the resort zones of the Krasnodar region on the other hand
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ECONOMICS OF THE DEVELOPMENT AND REGULATION OF THE MODERN GRAIN MARKET
DescriptionIt is noted that the grain commodity market is the basis of the Russian agro-industrial complex. Earlier the state support was about $4 billion, in 2016 it is expected to reach 237 billion rubles (less than $3 billion). Russia's accession to the WTO brought its farmers more minuses than pluses, less regulation opportunities, protection of the market. The urgency of improving the development methodology, development of practical recommendations for the decision of efficiency enhancing of the grain market, increased due to the globalization of socio-economic processes in the world. Over the last 5 years in the Krasnodar region state support of agro-industrial complex amounted to 32 billion rubles ($0.4 billion), or 1 664 rub/ha ($20/ha) in 2014. Today, once again the growth of prices for supply of industrial resources has overcome the growth of prices for production of agriculture products that seriously has limited the development of the agro industry. The authors consider that the success of the grain industry depends on combination of the following factors: 1) modern equipment and technology; 2) qualified professionals; 3) state financial support; 4) reasonable credit resources. Now nobody needs production at any cost, it necessary to lower the cost of grain, to get the maximum profit and invest it in modernization of the enterprise. To increase productivity, to produce more at a less cost. For producers of grain it's time to invest in the development of their own livestock, or they will be late for this growing market. This vector of development will improve the stability of the grain business and the accompanying livestock, will reduce the seasonal dependence of financial flows, reduce unit costs, increase profitability, competitiveness, expand business, create new jobs, increase the number of its buyers
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LEGAL ENTITY AS SUBJECT OF ADMINISTRATIVE RESPONSIBILITY
DescriptionThis article focuses on the economic activities of legal entities as subjects of administrative responsibility. The article considers the peculiarities of this type of liability applicable to legal persons. The purpose of this article is to study the legislative framework of this institution, identifying the distinguishing features of this type of liability. Despite an adequate regulation of the legal status of the entity in various legal acts, there are many debatable issues. This topic is relevant, because now there is freedom of economic activity and the institution of administrative responsibility appeared relatively recently in our legislation. All this creates an increasing number of offenses by organizations whose actions impinge on the public relations protected by the norms of administrative law. The most debatable issue is the mental element of the offence which guilt. We found that identifying guilt of a legal entity with the guilt of individuals does not seem appropriate. Guilt of a legal entity is of the greatest interest. There are several theories concerning this element subjective side. This article describes the main provisions of the theories expressed by many scientists in the field of administrative law. All the above demonstrates the need for studies of this type of legal responsibility and improving of the Institute of administrative law
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LANGUAGE MEANS OF CREATING IDIOSTYLE
10.00.00 Philological sciences
DescriptionIdiostyle is considered as a system of informative and formal linguistic characteristics. Approaches to the study of idiostyle are denoted. There are discriminated actual means of text-forming actualized in the definite product of speech (markers) that attract a reader’s and a researcher’s attention with their singularity. There are described techniques and constructions of the syntax of postmodernist discourse