№ 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
Objective: To improve the consistency and effectiveness of strategic planning and forecasting in modern conditions it requires development of the existing classifications of types of planning, strategies, forecasts and forecast methods. This study examines the introduction to problems of spectral analysis of the macroeconomic dynamics of key world and Russian sugar subcomplex. The article is devoted to forecasting the activities of integrated manufacturing systems of sugar subcomplex in agro industrial subcomplex. As well as to the practical application of economic-mathematical methods (based on spectral analysis) to control the economic parameters of the integrated industrial systems of the sugar subcomplex, oriented to meet the needs of the sugar production of the population not only of individuals, but of the regions and the country as a whole. Discussion: Procedures to identify and study the dynamics of periodic components of the development of the agriculture segment agriculture are based on methods of spectral analysis of random processes. The article describes the performed experiments with various kinds of non-stationary time series of agricultural sector and food industry sugar sub-complex. The article presents results of numerical experiments with the spectra of time series of sugar production, sown areas, gross harvest and yield of sugar beet and sugar cane country. Systematic ideas and methods underlying the spectral analysis were shown. The article also assesses the results. Results: The algorithm developed by the author for the adaptive method of spectral analysis was implemented by the author in the context of a specific software product, namely in MS Excel format. The results of the empirical research confirmed the possibility of practical use of developed models in forecasting likely scenarios for the development of sugar sub-complex in the interests of integrated production systems. The results are illustrated by numerous graphs based on real data. We have also built projection of latent structures of sugar subcomplex in the macroregions. It is revealed that each of the macroeconomic time series can contain at least from 2 to 9 harmonics (cycles) of different kind and strength of impact on the trend
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10.00.00 Philological sciences
DescriptionThe article discusses the results of the pragmalinguistic experiment. Since language game is a result of speech creative work, which manifests the individuality of a linguistic personality, the politician can intentionally use language game and thereby consciously form his attractive image. The politician, who uses different kinds of language game, makes some personal characteristics building up the portrait aspect of effective political image more distinguished and thus affects the election decision of the voter. It has been studied whether language game influences such characteristics as determination, insistence, persuasiveness, emotionality, confidence, energy, sense of responsibility, dedication, trustworthiness, honesty, a certain hardness, decisiveness, autonomy, adherence to principles and assertiveness. It has been concluded that language game influences 11 of the 15 characteristics, this fact confirms the hypothesis
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PROBLEMS OF LEGAL REGULATION OF FREE LEGAL HELP
DescriptionThe authors of the article analyze the legal grounds of free legal assistance marking the novels of legislation regulated by the federal law “On free legal assistance in the Russian Federation” and problems connected with its realization. There were given the characteristics of subjects of state and non-state systems of free legal assistance in the article. The special attention is paid to the specificity of the activity of state and municipal agencies, legal clinics, non-state centers of free legal assistance. The authors consider the peculiarities of legislation of the subjects of the Russian Federation setting the guarantee of rights on getting of free legal assistance. The problems of legal assistance under the presenting of citizens’ interests in arbitrary courts, problems of legal clinics assistance quality, problems of legal provision of the activity of municipal legal agencies are analyzed in the article. Due to the practice of realization of legislation in the Krasnodar region there were made the conclusions on the reasonability of extending of the list of citizens’ categories having the right for free legal assistance and cases of such assistance, giving the compulsory authority to the agreement on free legal assistance; the introduction of the article on municipal legal agencies into the Federal law; working outs of standards of the activity of legal clinics and systems of preparations to the legal assistance of students and teachers
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THE INVERSE PROBLEM OF A REPRODUCTION MODEL OF NATIONAL INCOME
01.00.00 Physical-mathematical sciences
DescriptionIn practice, there were developed and tested some mathematical models of balance relationships (balance model), economic growth, expanding economy, labour market, theories of consumption, production, competitive equilibrium models of the economy in conditions of imperfect competition and others. The basis of these models were based on linear algebra, mathematical analysis, mathematical programming, differential equations, optimization methods, optimal control theory, probability theory, stochastic processes, operations research, game theory, statistical analysis. The inverse problem in various models of mathematical Economics was considered quite rare. These tasks were sufficiently investigated in the study of physical processes. As shown by the analysis of the theoretical and applied studies of economic processes, they represent considerable interest for practice. Therefore, the considered in the study inverse problems of the mathematical model, as it is shown by the already introduced results of other mathematical models, are of considerable interest in applied and theoretical research. In this article, the authors have formulated and investigated an inverse problem for a model of economic growth. For its solution the authors propose to build a system of algebraic equations, using a reproduction model of national income; then, using methods of quadratic programming, to find the best average quadratic estimates of the model parameter
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Description
Current processes in socio-economic life of our state make contact to the historical experience accumulated by Russia for centuries. The rapid development of the state, modernization of all spheres of public life at the beginning of XXth century still interfaced with a mass of adverse events, balking a dynamic development of the state. In the Siberian upcountry the situation was exacerbated by a number of “chronic” issues such as a high percentage of the exiles among the local society, the total corruption of the bureaucracy, etc. The article deals with the socio-economic status of the Yenisei province in the early twentieth century. Analysing the state of agriculture and individual industries, existing in the region, it identifies the challenges that they faced. The author cites some quantitative characteristics that reveal the real state of affairs in such crucial sectors of the economy such as agriculture, animal husbandry. Moreover, the article marks issues concerning carrier’s trade and other specific crafts. As a research source was taken the information provided by the “Siberian observer” magazine – the edition, which bore clearly oppositional character and did not have the goal to put the best face forward the existing situation in the region, and consequently – the actions of the local authorities
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DEFINITIONS AND DEVELOPMENT CRITERIA OF THE SMALL AGRARIAN FARMS
DescriptionThe article reviews financial and other criteria indicators, related to the production of small agricultural farms. Our law establishes that the annual turnover for micro-entity shall not exceed the amount of 60 million rubles, or USD 755.6 thousands at the current exchange rate (which at 20.01.2016 is 79.41 rubles/USD). For the category of small businesses, the ceiling of the cash proceeds must be in the range of 60 to 400 million rubles (in dollar terms from USD 0.756 to USD 5.037 million). Respectively for the medium enterprises criteria, revenue must be from 400 million to 1 billion rubles, or USD 5.037 and USD 12.259 million). The size of the business over 1 billion rubles should be classified as Large Businesses. According to the Federal law No. 209 financial data levels must be adjusted after five years of operations. All commercial organizations with less than 15 employees/ (inclusive) are classified as Micro Enterprises, and with 16 to 100 employees – to the category Small Enterprises. /Accordingly, medium-sized enterprises are organizations with 101 to 250 employees. Today, it is noted that in World’s practice, the criterion for the classification of enterprises to the relevant category is defined not by generated financial flows and assets of the enterprise, but by simple employ. In our practice, simultaneous consideration of the number of employees, annual receipts, number of livestock, and area of agricultural land make it possible to analyze dynamics of productivity using small agricultural farms, management decisions on investment expediency of innovations, improvement of production technologies, and infrastructure of product realization
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AGRICULTURAL MARKET IN PAINTING AS A VISUAL RESOURCE OF INFORMATION ON THE HISTORY OF AGRONOMY
DescriptionThe article deals with agricultural markets through the prism of art. In the work with the help of pictures of artists, like the visual information on the history of agronomy, there were examined questions of introduction of agricultures in Russia, achieving selection works with agricultural plants, as well as we analyzed species diversity of long-bottle lagenaria, bottle gourd and turbanoforms pumpkin crops. Experience in this field has been put into the educational technology as a method of visual sketches or notes. In this approach, students develop cognitive function, since there is the collection of information about the object, in this case of agriculture, its introduction and spread and the changes that it undergoes because of the selection. The electronic database, with 50 works of art from various periods and performed by artists from different countries have been developed. Works of art from ancient times to the present day represent an alternative source of information about the history of agronomy, crop introductions and their spread. Systematic collection of images (iconography) will serve as an invaluable resource for further research in the history of every crop, and elements of technology of cultivation of plants and the preservation of biodiversity
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URGENT TASKS OF THE AGRICULTURAL DEVELOPMENT OF THE KRASNODAR REGION
DescriptionUnder modern conditions of functioning of the agrarian sector of Russian economy, which are described with the need to increase the output of the agricultural production in order to ensure import substitution and food safety, it is necessary to analyze the state of the agricultural economy of the regions of the country and the prospects of its development on the innovative basis. To solve the problems faced by the Kuban farmers the comprehensive long-term anti-crisis program of the sustainable development of the agrarian sector of the economy of the region is being developed. It is revealed that the high potential of the increasing output and the economic efficiency growth in the industry is built into the production concentration and the formation of large agricultural holding companies, where agricultural production, processing and sales of products are combined. The necessity of the creation of the "Special program of small agribusiness development" is mentioned. Relying on foreign experience and the experience of the unique enterprise "Konitek-South" Ltd., involved in the purchase of the agricultural products from farmers and the public, and selling it in dozens of Russian regions, the authors propose the optimal variant of the wholesale markets organization. The need to strengthen the government role in the further development and reforming of the agrarian sector of the economy, in the regulation of the agricultural wholesale markets and in the small business development, in the improvement of its competitiveness and investment attractiveness is emphasized
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Description
Assessment of activity of process, in the first instance – this is a set operations the selection nomenclature of exponents and their definition of values and their comparison with basic exponents. Relating to scientific institute performance evaluation of the scientific and technical activities – this is definition of qualitative criteria evaluation of this activities, their quantitative reflection, as also relative assessment of their dynamics. In article considered questions assessment of scientific and technical and innovative activity in relation to branch of fruit growing, and, in fact, to the branch level of system of innovative activity in agroindustrial complex of the region. Groups and criteria of estimated indicators of activity of the subject of scientific and technical activity are defined: indicators of production potential, knowledge base, research shots and instrument base. Expediency of formation of innovative processes on the basis of branch subjects of scientific and technical activity is proved. As the main subject of scientific and technical activity of the branch of fruit growing of the agro-industrial complex of Krasnodar territory we defined the scientifically research establishment North Caucasian zone research institute of gardening and wine growing. The detailed analysis and assessment of scientific and technical and innovative activities of scientific institution North Caucasian zone research institute of gardening and wine growing for groups and criteria of estimated indicators is submitted. It is revealed that the provided analysis and an assessment of productivity of innovative activity isn't sufficient and demands addition with the assessment indicators displaying process of transformation of scientific potential in effect – a scientific and technical product