№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
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SOCIO-ECONOMIC FEATURES OF SMALL FARMS DEVELOPMENT
DescriptionIt is being said, that with a large number of studies on the functioning and regulation of the growth of small agricultural farms there is remaining a number of problematic provisions research on conceptual framework of small management, forecasting, process optimization, management decision making, and innovative development of small agricultural farms. It is noted, that in processes of support and regulation of small farms today it is invested more and more of the state budget. Their use is closely tied to the definition of "small farms", the correct assignment of entities for this field. In this regard, the authors offer a definition of small agricultural businesses, which differs from the widely used in scientific and industrial practice the definition of small farms by greater brevity, and referencing to these entities all small agricultural producers, including domestic urban economy. Among the features of small agricultural entities, the authors emphasize: the independence, poly productive model orientation, low development and applicability of management techniques, economic knowledge, culture of market relations, information, consulting services, and general infrastructure of production. Strengths of small entities include small initial capital to "uplift business", high autonomy, flexibility, process management, high efficiency, low fixed costs, and possibilities of effective mobilization of material and financial resources. It is also proposed to enhance the development of relationships for IV sphere of agricultural sector: consulting, research, educational, financial, informational, and other services to improve the efficiency of functioning of small agricultural farms
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THE PLACE OF TAX ACCOUNTING IN TAXACCOUNTING SYSTEM OF AN ORGANIZATION
DescriptionForecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoiding the expressed conflict of interest. The solution to this contradiction and the most effective way of establishing a compromise is the effective tax accounting. The fiscal system of the Russian Federation is constantly undergoing both quantitative and qualitative transformation: changing the structure of taxes, tax rates, the requirements for the taxpayers, and others. The practice of constant adjustments to tax laws adversely affects the formation of the economic entity accounting and tax system. The economic crisis has further complicated the decisionmaking on the organization tax burden reduction. The relevance of the study is conditioned by the fact that in the current conditions in view of the foregoing, particularly acute are the question of the effectiveness of tax accounting, its optimal interaction model with accounting, as well as enhancing the tax planning role. The consequence of this is the need for research harmonization of accounting and fiscal data with the goal of taxation monitoring, analysis, control and optimization. In the article the place of tax records in the single accounting and tax system of the organization is considered, the notion of tax accounting is specified
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METHOD OF FORMING AND ASSESSMENT OF READINESS OF SEAMEN TO COUNTER PIRATES AND TERRORISTS AT SEA
DescriptionEvery year pirates attack hundreds of ships and thousands of sailors. So, by the end of 2014 violent actions of the pirates have undergone more than 5,000 sailors. In 2015, the pirates attacked 246 vessels they had captured 15 ships and 271 of a sailor. While one sailor was killed and 14 wounded. The economic damage from pirates was tens of billions of dollars. For these reasons, the fight against piracy and Maritime terrorism becomes a major concern of the world community. In today's complex for a variety of reasons conditions, convoy of transport ships warships for the passage of areas endangered by pirates is considered the most effective and reliable means of coping with the corsairs of the XXI century, precluding the capture of the ship and its crew. At the same time, the training of personnel to solve specific problems impeding reoperate requires performing the whole complex of preparatory measures, including psychological and physical training of sailors for the upcoming action of a dangerous nature. The article reveals the content of the methodology of forming and evaluating the readiness of military seamen to counter pirates and terrorists at sea represents a set of methods, forms and means of pedagogical influence with the purpose of providing soldiers pedagogical assistance in the development of military-professional activities, standards of behavior and support in preparation for military service in the areas endangered by pirates; the development of military-professional competence; the full realization of personal potential of specialist fleet
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THE METHODS AND THE RESULTS OF THE TESTING OF AN ASYNCHRONOUS GENERATOR WITH SIX PHASE ZONES
DescriptionThe article contain the peculiarities of testing asynchronous generator with sixzone winding on the basis of the asynchronous motor series 4A100S4 and analysis of obtained characteristics. Circuit parameters of the stator winding can significantly affect the characteristics of the asynchronous generator. Asynchronous generator was tested with a stator winding connected star, autotransformer and sectional winding. Use chastising windings opens the possibility of applying various circuits of capacitors and the load to asynchronous generators, which in turn affect the efficiency and stabilizing properties of the electric machine. Asynchronous generators to test with sectional winding by confirmation of theoretical calculations for determine the most optimal scheme under connect capacitors and load, testing the stator winding. The volume of testing for asynchronous generators standard is not defined, so we proposed testing method, taking into account the design features of the stator winding. Asynchronous generators were tested with the help of special equipment with the use of analyzer of energy power quality. Article contains characteristics of idling, short circuit and others, considered the heat mode. On the basis of the results we have determined the parameters of the circuit, the efficiency and power factor of induction generator
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FACTORS OF STEADY AND BALANCED DEVELOPMENT OF REGIONAL ECONOMIC SYSTEMS
DescriptionThe article proves the need of identification and classification of the most relevant factors of the sustainable balanced development of the regional economic system (RES). Substantial filling of the category "sustainable balanced development" which is accepted within the real research is designated. On the basis of the analysis of the classifications of factors of the sustainable balanced development of economy of the region presented in scientific literature their discrepancy modern is established to conditions of globalization of the economy causing increase of a role of foreign economic activity of territorial subjects of the Russian Federation in ensuring their long-term competitiveness. Proceeding from the last, within the classification of factors of the sustainable balanced development of RES offered by authors the following their groups are allocated: global, national, regional. For each of the designated groups we substantiated the set of relevant factors
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THE ANALYSIS OF EFFECTIVE MARKETING METHODS AND MARKETING STRATEGIES
DescriptionThis article deals with the main marketing strategies and methods that allow to successfully position the firm in the market for both startups and experienced entrepreneurs. Examples of companies, as a model of the potential success or failure for any company are given to make strategies clear. Special attention is paid to such notions as survivability and competitive ability in the market changing conditions. In this regard a new not widely known method is described which is considered to be very effective – competitive cooperation. No less important place in the marketing activity is devoted to innovation, as the long term development and strengthening the position of firms in the market among strong competing enterprises. Such a notion as customer confidence in the products of the company is taken into account; appropriate recommendations for attracting customers are given. Several characteristics of the product promotion in the market are present; the degree of profitability of direct and indirect channels of commodity promotion is estimated. A list of the main factors of the marketing plan is also included, their nature is disclosed and possible situations that should be considered when determining the marketing strategy are anticipated. As an integral item of the plan, the methods of pricing policy are presented and the most effective of them are pointed out. In conclusion, the large choice of strategies for the entrepreneur is stated and the possibility of using the most beneficial of them is substantiated depending on the tasks and goals of the enterprise
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HOW TO SOLVE THE TASK OF CLASSIFICATION OF TYPES OF RIFLE AMMUNITION USING THE METHOD OF ASCANALYSIS
DescriptionIn forensics there is an urgent need to determine the type of rifle (automatic, rifle, large caliber pistol) depending on its used ammunition found at the scene of the use of weapons. We offer a solution to this problem with the use of new innovative method of artificial intelligence: automated system-cognitive analysis (ASC-analysis) and its program toolkitwhich is a universal cognitive analytical system called "Eidos". In the "Eidos" system we have implemented the software interface that allows posting of images and identifying their outer contours. By multivariable typing, the system creates a systemic-cognitive model, the use of which, if the model is sufficiently accurate, may be helpful in solving problems of system identification, prediction, classification, decision support and research of the modeled object by studying its model. For this task the following stages: 1) input images of ammunitions into the "Eidos" system and creation of their mathematical models; 2) the synthesis and verification of the models of generalized images of ammunition for types of weapons based on the contour images of specific munitions (multiparameter typing); 3) improving the quality of the model by separating classes for typical and atypical parts; 4) quantification of the similarities-the differences between specific types of munitions with generic images of different types of ammunition of the weapon (system identification); 5) quantification of the similarity-differences between types of ammunition, i.e. cluster-constructive analysis of generalized images of ammunition. A numerical example is given. We also possess a successful experience of solving similar problems in other subject areas
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LEGAL REGULATION AND PRACTICE OF ELECTRONIC VOTING IN FOREIGN COUNTRIES
DescriptionThe article is devoted to the problems of legal regulation of electronic voting an e-democracy in foreign countries. The possibility of informationalcommunication technologies introduction into the voting process is studied. In the absence of a unified approach to the understanding of the legal nature of edemocratic processes, the authors give the special attention to the analysis of state policy in the sphere of the e-democracy improvement. There were considered the systems of electronic voting system which were used in elections in Estonia, Germany, Austria, UK, Switzerland and Finland. There were analyzed the practice of Internet-voting as a prototype of electronic democracy and problems of identification of voters, calculation of votes, ensuring of secrecy of the ballot. There were marked means the use of electronic voting as positive sides and considerable risks connected with the possibility of interference into the system of electors’ votes and complexity of securing of control of procedure of electronic voting. Authors make conclusions on possibility of the use of positive foreign experience of distant voting during the elections in Russia and on the necessity of working out of legal claims to informational space and given information to increase its quality and credibility
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ECONOMIC FORECASTING AS UNIVERSAL ECONOMY AND BUSINESS DEVELOPMENT FORESEEING
DescriptionThe article deals with the types and methods of forecasting as tools for further development of production and business. Specific roles of each way in economy and manufacturing is identified in General. The relationship of forecasting with other sciences of importance in determining the baseline and trends in the development of the economy is indicated. The relationship between foresight of successful transactions in the form of contracts is determined, and the reasons for unfavorable outcomes of their conclusion are justified. A correlation between prediction and such sciences as probability theory, mathematical statistics, mathematics and physics is traced. Examples of forecasting use in specific branches of economy are given. The article substantiates forecasting trends differences and conclusions are drawn as to their application ways. The role of making predictions on the basis of the revealed patterns and its difference from foresight without reliance on any certain laws that allow identification of the situations-paradoxes group are defined. The authors presents various situations in the business development process, in which there can be transaction costs. In this context, the spontaneity of their occurrence is defined, and the characteristic of their appearance is justified. Another no less important aspect, influencing the increase of company share in the market is the relationship of risk insurance, game theory and forecasting. A key aspect here is the ability to compare the prospects of the company development in the market with laws that govern probability theory
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THE ECONOMIC EFFICIENCY OF INTRODUCTION OF NEW RICE GROWING AGRICULTURAL PRACTICES
DescriptionThe article describes historical and economic aspects of the rice industry evolution in the Krasnodar region. The basic means of increasing the economic efficiency of rice production are demonstrated: reduction of production costs and growth of profitability. The role of new agricultural practices aiming at optimization of rice mineral nutrition is highlighted. The data are provided on the economic impact of liquid nitrogen fertilizers and application of new micronutrients in rice crops. It is shown that the use of liquid nitrogen top-dressing in rice crops leads to reduction of costs by 1000 rubles/ha compared to traditional practices. The effectiveness of micronutrients application on rice has been confirmed experimentally by the use of water-soluble fertilizer Poligro Bits. According to the received data the yield increase in the rice varieties Khazar, Rapan and Diamond was 0,53-1,33 t/ha with improved grain quality. Calculations show the economic feasibility of the introduction of this practice. Based on the research results the recommendations have been issued on the improvement of rice production and its economic efficiency. Among them is the use of modern agricultural practices, introduction of new rice varieties, innovative optimization methods of rice mineral nutrition, upgrading of rice farmers’ skills, introduction of marketing structures for rice farms