№ 118(4), April, 2016
Public date: 29.04.2016
Archive of journal: Articles count 111, 300 kb
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SINGLE ACCOUNT SPACE AND USER AGENTS AS TECHNIQUES FOR THE DEVELOPMENT OF ACCOUNTING
Description
Accounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined roles and functions of the user agents, their place in a single user space. The authors justified the proposal by the movement of accounting information in modern conditions of globalization of accounting procedures. The article has proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation. We have also defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space
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01.00.00 Physical-mathematical sciences
Description
The article deals with the solution of the NavierStokes equations describing turbulent flows over rough surfaces. It is known, that there is a mechanism of turbulent mixing in natural systems, leading to an increase in the viscosity of the continuous medium. In this regard, we suggest methods of regularization of the Navier-Stokes equations, similar to the natural mechanisms of mixing. It is shown, that in threedimensional flows over a rough surface turbulent viscosity increases proportionally to the square of the distance from the wall. The models of the flow, taking into account the properties of the turbulent environment are considered. A modification of the continuity equation taking into account the limiting magnitude of pressure fluctuations is proposed. It is shown, that due to the pressure pulsation, the incompressibility condition may be violated even for flows with low Mach numbers. Modification of the continuity equation taking into account turbulent fluctuations leads to a system of nonlinear equations of parabolic type. Modification of continuity equation in the system of Navier-Stokes by the introduction of turbulent viscosity allows the regularization of the Navier-Stokes equations to solve the problems with rapidly changing dynamic parameters. The main result of which is obtained by numerical simulation of the modified system of equations is the stability of the numerical algorithm at a large Reynolds number, which can be explained, first, a system of parabolic type, and a large quantity of turbulent viscosity. A numerical model of flow around plates with the rapid change in angle of attack has been verified. We have discovered the type of instability of the turbulent boundary layer associated with the rapid changes in dynamic parameters. It is shown, that the fluctuations of the boundary layer to cause generation of sound at a frequency of 100 Hz to 1 kHz
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ORGANIZATIONAL AND ECONOMIC MODELING IN SOLVING PROBLEMS OF CONTROLLING
Description
At the Department of "Economics and organization of production" at the end of XX - beginning of XXI centuries created the scientific school in the field of organizational and economic modeling, econometrics and statistics. The same name section of the department oversees the teaching of the relevant disciplines. The Laboratory of economic and mathematical methods in controlling of the Research and Education Center "Controlling and innovation in management" of Bauman Moscow State Technical University conducts research in this domain. This article is devoted to the activities of the scientific school, conducting research, and some of the results. We start with a discussion of the definitions of terms, which we use. Organizationaleconomic modeling - scientific, practical and academic discipline which devoted to the development, research and application of mathematical and statistical methods and models in economics and management of the national economy, especially in economics and management of industrial enterprises and their associations. The term "economic-mathematical methods and models" has close content. Statistical methods in economics - the subject of econometrics, the base of which is applied statistics. Organizational-economic modeling and econometrics are discussed as a theoretical and practical trainings and discipline. We developed textbooks and manuals on the organizational and economic modeling, econometrics and statistics. We have conducted theoretical research and development of applications in the field of organizational and economic modeling. In particular, the prediction is regarded as one of the management functions in industry. We study the problem of stability in the models and methods of development of strategy of the enterprise. For prospective organizational and economic mechanisms of management of industrial and economic activities, we proposed design based on solidary information economy
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TO THE QUESTION OF ECONOMIC DEVELOPMENT IN FORMATION OF THE SINGLE ECONOMIC SPACE
Description
Modern trends of development of economic relations are not devoid of problems. The globalization of economic relations, development of communication network has opened a lot of abuse, incorrectly built relationships with contractors and agencies administration, well-known difficulties and shortcomings of law enforcement. The study showed that the weight of these circumstances caused the absence of an organized system of registration, formation, compilation, analysis and presentation of information. Collectively it is nothing like the attributes of the accounting system. The development of accounting in the region and the country as a whole in the direction of generalization of accounting information on all economic entities and other economic actors, becomes the requirement of time. The authors proposed the principles of the organization's user systems through a single automated account management system. Defined the functional role of each participant in such system. Much of the information comes from the so-called user agents – the authority of the state machinery and economic entities authorized in the formation and presentation of the required accounting information. The rules of the proposed system will provide the consistency required functionality of each participant and access to some form of economic information through economic roadmap. The implementation of the proposed accounting system will allow to define rules of functioning of the uniform economic space of the country, which will make possible the implementation of economic policies more effective, will allow to disseminate the experience of effective ministries in all areas of economic space
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MODEL OF THE CITY IN THE KNOWLEDGE ECONOMY
Description
The known models of the city from a position of knowledge economy are analyzed in the article. The hypothesis of the research shows that practice of a strategizing of the city has to be based on polymodel approach when several key models adequate to modern trends are taken as a basis, connected with formation of sector of economy as a part of regional social and economic system, and other models are addition and essential extension of the contents chosen basic models, strengthening their cognitive component. Research of the model of a creative city, creative clusters, quarters and zones of the city, model of the digital city, model of an eco-city is conducted. Substantial features of models are revealed. It is established that the informative potential of types of models of the city increases on the basis of research and identification of mechanisms of mutually transition (participation) of elements of one model as elements another (others) complementary models. The city as the semistructured system consisting of diverse subsystems and elements does not submit to rational planning owing to structural and territorial duplication of functions and asynchrony in functioning and changes, and also owing to the history and sociocultural specifics of the population significantly giving immanent logic of life. It is necessary to create flexible system of the city strategy on a polymodel (interdisciplinary) basis, based on activization of growth sources, various on contents, for the purpose of formation of new image of the cities
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SUNFLOWER LOW TEMTERATURE GROWTH RATE EVALUATION CONCERNING BREEDING FOR COLD RESISTANCE
06.00.00 Agricultural sciences
Description
One of the prospect directions in new sunflower hybrid development is cold resistance breeding in the emergency stage. Sunflower hybrids with uniform emergency and high rate growth under the low temperature conditions could allow to introduce sunflower in the new regions of our country and so to increase sunflower acreage. The aim of our work was to screen all sunflower available samples for growth rate under the low temperature and to select the best lines and initial material for future breeding. 140 sunflower lines of VNIIMK breeding and hybrid populations on their base were used as a material. Seeds of every sample were incubated during the 10 days in the thermostat under 100 С. Seed germination was evaluated for the each sample along with the seedling size. As a result the most prospective samples were selected for the future breeding work. On the second stage of the experiment one selected population was evaluated on the Breeding station of Vavilov’s AllRussian Research Institute of Plant Industry in the city of Pushkin (Leningrad region). Seeds from the best plants were obtained in this place and will be used for the new lines development. So the effectiveness of selection of sunflower samples for growth rate under the low temperature was verified and this method could be used to introduce sunflower in the new regions of our country with more severe climatic conditions
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THEORY OF PHYSICAL CONSTANTS AND SUPERGRAVITY IN 112D
01.00.00 Physical-mathematical sciences
Description
In this article we discuss a version of the metric theory of the fundamental interactions in which it is assumed that the physical constants due to the presence of extra dimensions of space-time. The estimation of the number of physical constants based on the theory of supergravity in 112D is that the minimum number of constants is equal to 222, and the maximum number - 1404928. At present, the number of parameters that characterize the elementary particles, isotopes and chemical elements is about 150920. This number is 9.3 less than the maximum possible number of parameters that indicate still great potential of modern science. Functions describing the area and volume of a unit hypersphere, embedded in a Riemannian space of arbitrary dimension, were used to find the fundamental physical constants. A satisfactory agreement with a relative error of 0.03% calculated and experimental values of the fine structure constant found out. For the ratio of the average mass of a nucleon to the electron mass is obtained coincidence with the experimental value with an accuracy of 0.002%. The proposed theory of physical constants different from that Bartini theory that established the optimal dimension of the space is a hypersphere 5 and 7, rather than 6 as in Bartini theory. The problems of the compactification of extra dimensions in describing the motion in fourdimensional space-time are discussed
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Description
Justification of tax benefits, development of economic relations, globalization of accounting processes and improvement of administrative activity of public authorities require the appropriate development of accounting rules, effective rapid exchange of credentials and their consistency. The authors have proposed and justified the use of a unified automated information database accounting system management and control as a single accounting element space, which allows providing solutions to the above issues. The study introduced the concept of uniform accounting space and defined its objectives and principles of functioning. It is this form of organization of accounting and economic procedures of the process of functioning of the economy able to ensure the development of accounting theory in the areas of modern trends. The study highlighted areas that are implemented now, which fully meet the proposals of the authors. We have noted innovations related to the submission of the tax Declaration under the tax to the added cost and additional data by telecommunication in connection with the use of information security tools. We have also noted some rules for the provision of accounting information to interested users. The performance of individual business Executive is reflected in the proposed information system would appear in the form of user interface that would simplify requirements for organization and recordkeeping. The basic drawbacks and complexity of implementation of the activities proposed methods of their elimination or avoidance
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FACTORS OF THE WORLD ECONOMY DEVELOPMENT REFERENCES
Description
The article is devoted the analysis of factors of development of world economy. These factors were considered in the dynamics and historical perspective of the development of world economic relations on the example of the world's leading economies. In the current economic crisis, many social problems that require action at the international level have exacerbated. Currently, however, a constructive dialogue between the States has been suspended. Built for many decades of diplomatic, cultural and partnership relations are in the stage of deep depression and decline. This phenomenon is accompanied by strong sanctions policy both on the part of the EU and the Russian Federation. Review of data for the analysis of world economy development factors has shown that globalization and integration processes at the present stage do not have positive dynamics. For the validity of the findings and an adequate assessment of the existing macroeconomic situation the most comprehensive and comparable information was considered. We evaluated the factors having the main impact on the dynamics of global economic processes development. Thus, the analysis of world economy development factors has shown the necessity of overcoming of contradictions between the leading countries to overcome the global challenges that no nation can solve alone. This requires a civilized dialogue of world economic and political leaders
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THEORY AND METHODOLOGY OF GOING CONCERN AUDITING: PROBLEMS AND SOLUTIONS
Description
For many consecutive years, one of the main violations on the results of external quality auditing control is the improper validation of the going concern. Our studies have shown that this problem is caused by two reasons. First, this is the normative regulation lack of signs of going concern’s violation. Secondly, this is the unreasonably high role of professional judgment of auditor in identifying and assessing the significance of features of possible liquidation (bankruptcy). The article summarizes the relevant aspects of legislative regulation of going conсern, based on the innovations of recent years. There is substantiated the assessment of the non-compliance with legislation on the net assets and share capital formation, with payment discipline, violations of other regulations influence the probability of forced entity liquidation. To solve the second problem key inadequate identification and assessment of the significance of the going concern features risks have been highlighted. The main directions of internal standardization of going concern’s auditing are suggested and substantiated. The implementation of these proposals will ensure the auditing principles of objectivity, due diligence and sustainability
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