№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
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MANAGEMENT OF INNOVATIONS ACTIVITY OF BANK INSTITUTES BASED ON FINANCIAL STIMULATIONS
DescriptionIn the article, the authors reveal a problem of searching the directions of financial stimulation of innovative activity of bank institutes for offering the financial innovations to real sector of regional economy. During the research, it is revealed that the concept of development of financial innovations has to be based on institutional distribution of channels of the transmission mechanism on degree of their importance. It is proved that for ensuring economic growth it is necessary to create a transmission mechanism of financial stimulation of innovative activity of the complete system of financial institutions, which is based on public and private partnership
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ROLE OF MANAGEMENT ACCOUNTING IN TAX OPTIMIZATION OF ECONOMIC SUBJECTS
DescriptionThe relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations
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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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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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06.00.00 Agricultural sciences
PRODUCTS OF PROCESSING OF RAPESEED IN FEEDING OF FARM ANIMALS AND POULTRY
06.00.00 Agricultural sciences
DescriptionIn the current economic conditions of the import substitution, special importance is given to the search for new feed sources, methods of preparing them for feeding, the use of biologically active substances and enzymes. At the forefront of feed production is rape as breeding work with this culture has showed positive results. Currently, selectionists have bred yellow double-zero "00" varieties of rapeseeds free of erucic acid of "Canole" type, that have low glucosinolate level. The development of new and modern technology standards are required for preparation them for feeding, since they are fundamentally different from the previously used rapeseed varieties and have fewer restrictions for feeding to different types of farm animals and poultry. The article presents a fairly lengthy and reasoned review of the literature of a large number of authors on the topic, as well as given rapeseed market analysis, rational and advanced methods of preparing rapeseed processed products for feeding to young and adult animals. Much attention is paid to the use of a variety of biologically active substances and enzymes, which improve digestion and absorption of nutrients from rations with rapeseed processingproducts, increase productivity and reduce feed costs per unit of production. The use of processing products of rapeseed improves the profitability of livestock production. Feeding of rapeseedcake to cattle increases the protein content and volatile fatty acids in the rumen content, increases the number of infusoria and decreases ammonia levels. The inclusion of rape forage in diets of farm animals and poultry improves hematological parameters. Products of rapeseed processing of the varieties with low glucosinolatesa1re recommended for the rations of farm animals and poultry depending on the species, age and physiological state
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THE INFLUENCE OF GENOTYPE OF RAMS ON THE QUALITATIVE CHARACTERISTICS OF MEAT
06.00.00 Agricultural sciences
DescriptionThe article presents the results of the qualitative assessment of meat of crossbred rams. The analysis of the data shows that crossbred rams of 2, 3 and 4 groups increased the absolute mass of muscle tissue compared with purebred 12.3; of 18.2 and 25.6%, respectively. Fine-wooled rams were superior in the relative content of bone in carcasses of crossbred 1.1- 4.2 percent. Output of pulp for 1 kg of bones had the advantage of crossbred rams 2, 3 and 4 groups compared with purebred 0.12; 0.24 percent and 0.44 kg respectively. The analysis of the data shows that in carcasses of young animals of all the groups the greatest specific weight took cuts of the 1st sort. Nevertheless, the valuable parts to carcass weight balance was higher in the carcasses of the crossbred calves. So, rams 2, 3 and 4 groups, this advantage was 1.9; 4.5 and 4.7%, respectively. Thus, the analysis of a complex of indicators characterizing the quality of meat rams of different genotypes revealed that the superiority for the studied indices took place for two - and three-bred animals. These options of both simple and complex industrial crossing are promising and can be implemented and used in the farms of Merino and crossbred sheep
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HARMFULNESS OF SONCHUS OF PINK IN SOWING SUNFLOWER
06.00.00 Agricultural sciences
DescriptionThe article presents the results of the study of harmfulness of pink sonchus in sunflowers plantations
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06.00.00 Agricultural sciences
DescriptionThe article gives a brief summary on the results of the introduction of rose varieties of climbing type in the central sub-zone of the Krasnodar region. Starting from the year 2000 in our institute a collection of roses from different garden groups, which includes 164 varieties, has been formed. Presently the rose varieties with long stems (from 2.5 m or more) are popular among specialists of landscape industry and floristlovers. Therefore we carry on introductions and study rose varieties of the groups of Rambler and LargeFlowered Climber. Rose varieties with valuable decorative signs, with enhanceable resistance to cold and drought-resistingness are selected. The valuable varieties and sources of the indicated signs are identified. Varieties of Albertine, American Pillar, Devichiy grezy are the sources of bright flower color; Bobbie James, Dorothy Perkins, Duc de Constantine - sources of long (more than 4 meters) of flexible shoots Warthburg - the source of early flowering. Variety New Daun - one of the few varieties of Rambler, which is characterized by re-bloom throughout the growing season in the conditions of the Krasnodar region. The indicative collection of several rose varieties includes the group of Large-Flowered Climber. A variety called Adzhimushkay is a source of large fragrant flowers of bright and early flowering. For the variety of Crimskiy Motive we noted the presence of a valuable feature - long flowering during the dry season (July-August). Flammentanz was included into the collection as one of the most winter resistant varieties of large-flowered. Promising varieties of the series of Super Rambler in the conditions of Krasnodar in the dry season formed short shoots, and flowers were not formed. Rose varieties included into the collection can be considered indicative of "anchor" genotypes, which are valuable for involvement into the selection process
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06.00.00 Agricultural sciences
DescriptionThe article has considered the influence of modern climate changes on the intensity of erosion processes within the boundaries of the basic landscapes of the region. It has given the results of the spatial distribution of the rainfalls. The most noticeable climate changes of the Bryansk region are reflected in the decrease in the activity of erosion during snowmelt due to the lower amounts of snow and soil frost depth. In the area, the dynamics of rainfall does not detect a single trend. The processes of erosion and deflation are studied in the relationship, the manifestation of these processes on the territory of the Bryansk region. It has published the results of the risk analysis of erosion and deflation on forest soils of the region and justified the application of G. V. Bastrakov’s method for modeling erosion-resistant agricultural landscapes. This approach has a number of advantages over the other known methods. In our case, regardless of soil and climatic and geomorphological conditions, the challenge is to ensure such events in which erosion resistance of the land will not be below a critical value. The research results are the initial data in designing soil conservation activities on the territory of the Bryansk region. The obtained data of the erosive properties of soils from climatic changes enable the study and forecasting of the development of agricultural landscapes of the region in the medium term
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SELECTION OF RICE PRODUCTIVITY BY SELECTION FROM HYBRID GENERATION OF WELL-GRAINED PANICLES
06.00.00 Agricultural sciences
DescriptionDuring 2012-2015 from the two fissile populations of rice hybrid Il.14 x Kuboyar and Il.28 x Kuboya we conducted multidirectional selection of panicles with low, medium and high number of grains in them. It was established a different reaction to the selection of hybrid generations by yield. The lowest yield was formed at planting grain from small panicles, intermediate - from the middle panicles and biggest - from the major panicles. The reaction to selection decreased with each successive generation. In the hybrid Il.14 x Kuboyar at positive selection of the yield increase towards the initial population F2 was in F3 - 10,5%, in the F4 - 3,8% and F5 - 1,9%, at Il.28 x Kuboyar - respectively 4, 4%, 3.1% and 0.7%. At negative selection in Il.14 x Kuboyar there was a decrease of yield on 7.7% F3, in F4 on 6.9% and in F5 on 0.2%. By years of research was not observed variations in grain yield obtained from the panicle with an average grainness and generally was at the level of the original population. At the hybrid Il.28 x Kuboyar for negative selection of the relative yield initially decreased on 1.7% in F3, while then for all kinds of selection to the fifth generation grew up and different to a lesser extent than the first the hybrid, although the ranks of the values preserved. The yield from a fraction of well-grained was 98.4%, medium grained - 96.5%, low grained - 94.2% of the initial Kuboyar variety