№ 118(4), April, 2016
Public date: 29.04.2016
Archive of journal: Articles count 111, 300 kb
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AUDIT OF PROVISION FOR DECLINE IN VALUE OF MATERIAL ASSETS
DescriptionThe article reveals and confirms the necessity for provision for impairment of tangible assets. Inadequate valuation of provision for impairment of tangible assets or its non-reflection in accounting leads to the distortion of all forms of accounting (financial) statements, except for cash flow statement. Because of it, there is a distortion of the information provided to reporting users. Also, the article describes the main legal and theoretical ideas about provision for impairment of tangible assets in the organization; a comparative analysis of domestic and foreign practice of creating reserves for impairment of tangible assets. More advanced and practical methods of creating reserves are developed; degree of impact on the financial (accounting) reports the creation of reserves for impairment of tangible assets in the organization; summary of the importance of the audit with the creation and use of provisions for impairment of tangible assets
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ORGANIZATION OF A CONCEPT DICTIONARY FOR IDENTIFICATION SYSTEM OF DATA WITH LIMITED DISTRIBUTION
DescriptionThe article deals with the problem of efficiency increase of the control of the information with limited distribution, which circulates in general purpose information networks, by means of working out an automated identification system of data with limited distribution. The purpose of working out the system is timely identification and prevention of leakage of information with limited distribution. There is a technique to construct a dictionary as a phase of working out an automated identification system of data with limited distribution suggested. It describes: 1) an order of association of the word forms having one semantic value in concepts which are designated by simple numbers; 2) the order of association of concepts in the data designated by natural numbers, thus the data identifier is a product of concept identifiers; 3) an order of representation of word forms their graphic bases; 4) designation of intraphrase connectors in concepts presented by word-combinations; 5) an order of representation of word forms in the form of abstract type of data - prefix tree; 6) an order of association of concepts of the formalizable document in the general prefix tree of graphic bases of word forms; 7) an order of identification of graphic bases in the tree. It defines: 1) restrictions on the size of the dictionary at the use of 64-digit processors, in a case if the operational system does not support arithmetics of repeated accuracy; 2) a maximum quantity of concepts of an analyzed fragment of the text; 3) the maximum value of the identifier of concepts and a maximum quantity of concepts of the dictionary. There is a table presented, illustrating the correlation between these three values
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«SYMPHONY» OF THE AUTHORITIES IN BYZANTIUM, AND IN RUSSIA AS THE SUCCESSOR OF THE BYZANTINE EMPIRE
DescriptionThe article discusses the "Symphony of authorities" in Byzantium and Russia. It reveals the nature, origins and objectives of the State and the Church. Since ancient times, the Church played an important role in the life of society and state. In Byzantium, the authority of the Emperor played a major role in strengthening the Orthodox Church. The Church, particularly, has developed and highlighted the official doctrine of the divine origin of the Imperial power. In the Byzantine Empire a perfect model of Church-state relations – "Symphony of authorities" was formed. The article takes into account the Byzantine edicts, which regulated the relationship between the Church and the state. We considered the legislative acts of Ancient Russia, confirming the existence of that "Symphony" in the Kiev period. The basis of the ancient law was based on the Byzantine collection of ecclesiastical rules and Imperial edicts, called Nomocanon. The article focuses on the models of the interaction of the Church and the state. Special attention was paid to the concept of "Moscow is the third Rome", due to the continuity of the Byzantine Empire Russia as an Orthodox center. We discuss the result of Ferrara-Florence Union as the main reason for the awareness and acceptance of the concept of Philotheus by Russian people. Taking into consideration the concept of "Moscow is the Third Rome", we consider models of the interaction between the state and the Church in the era before Peter I the Great
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COMPARATIVE ANALYSIS OF CHEMICAL COMPOSITION OF OILSEEDS PROCESSED PRODUCTS
06.00.00 Agricultural sciences
DescriptionCurrently, we are constantly improving the recipes of fish feeds, this reduces the cost of feed per gain, and it overall decreases cost of fish. We search for alternative cheaper sources of nutrients. Leftovers of vegetable oil and oil extraction industry such as oil cakes and meals have been used as high-protein feed additives for a long time. This requires a strict scientific control, precluding the possibility of their harmful effects on animal health. In this regard, there was a comparative analysis of the chemical and amino acid composition traditionally used in compound feeds for sturgeons of sunflower cake and feed concentrate from "Sarepta" vegetable raw materials. During the research it was found that "Sarepta" is better than sunflower meal considering protein and essential amino acids content
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MATHEMATICAL SOFTWARE FOR DETECTING CONFIDENTIAL DATA IN ELECTRONIC DOCUMENTS
DescriptionIn the article, we develop the software for process of confidential data detection based on the knowledge bases technology. The algorithm of detection of confidential data in the electronic documents transferred outbound of protected information system, due to application of linguistic technologies of the thorough text analysis is presented. The estimation of computing complexity of the developed algorithm is made up. The developed data structures and algorithm are realized in the programming language C++. Results of the experiments, confirmed workability of the developed algorithm are presented. The performed experimental researches of the developed algorithm have shown its practical applicability. The estimation of quality of confidential data detection is made up. The obtained estimations of detection quality have shown, that the developed structures of data and algorithm provide more effective and qualitative solution of problems of the confidential information detection in electronic documents, at due to application of knowledge bases technology where the subject domain of the analyzed information is considered. Distinctive feature of the developed algorithm of confidential data detection is the use of rapid access to hashed concept ontographs simultaneous implementation of knowledge base rules, which allows raising indicators of completeness and accuracy of detection. A scope of application of the developed software is the protection frames of the information intended for revealing of an information transfer containing data of confidential character in electronic documents outbound of protected information system with violation of security policy
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WATER QUALITY ASSESSMENT OF THE WATER ENVIRONMENT AND BIOTA IN THE VILUY REGION
DescriptionNumerous revealed negative impacts of the diamond industry and Vilyuiskaya HPP on the aquatic environment and biological objects are more expressed in the change of the hydrochemical regime in water basin of Viluy and as its consequence - in violation of the structural and functional nature of the components of aquatic biota; in the change of he average biomass and abundance of planktonic populations (phytoplankton and zooplankton) and benthic organisms, and in general - in the change of the flow energy in an aquatic ecosystem
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06.00.00 Agricultural sciences
DescriptionThe article considers approaches to conducting longterm observations, i.e. monitoring of the immunological characteristics of varieties of winter wheat. In our work, we use the following grading system for the immunological characteristics of winter wheat varieties for resistance to leaf rust in various stages of ontogeny: evaluation of sustainability in the seedlings in a phytotron, greenhouse complex; evaluation sustainability in a field of artificial infectious background; immunological evaluation based on phytosanitary monitoring in different ecological zones. In the initial stages, all the material is pre-tested in the field of infectious hatchery. We have performed an evaluation on the intensity of lesion and the type of plant response to the introduction of the pathogen. This approach allows getting rid of susceptible genotypes for a year. To describe the spread of rust, i.e., increase in population numbers we have used two types of curves: J-shaped and S-shaped. The article considers several winter wheat cultivars differing in susceptibility to leaf rust. It is established, that the increase in the population of brown rust occurs in conditions with limited food resources and it is described by the Ferxulsta function. Monitoring studies allow developing models taking into account the promotion of the parasite and its pressure on wheat cenosis as well as allow building an expert system that optimizes the protection of plants against leaf rust and used to study the behavior of genotypes with different immunological parameters when creating a model class
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ON QUESTION OF ESTABLISHING THE TAX OF INTERNET-SHOPPING IN RUSSIA
DescriptionCurrently, there is a topical question of legal consolidation in the tax and the customs legislations of the fee for goods purchased from a foreign company through a transaction concluded by the information and telecommunications network "Internet". According to the legislator, such innovations will limit the spillover of online orders to the neighboring states with a high threshold for duty-free shipping, which will strengthen the domestic e-commerce market. The authors believe that the consolidation of the institution in the national legislation would contradict the general provisions of tax legislation. The authors believe that such measures will increase the number of sham and mock transactions and reduce import turnover. The proposed projects of the European Economic Commission of the European Economic Union on the Internet fees in their structure are poorly written, in particular, they lack the concept of internet purchase, there is no resolution of the issue of the relationship between the collection and the value added tax.The authors come to the conclusion that these projects should to be completed, in particular, it is proposed to supplement the provisions of domestic legislation, delimiting the object of taxation the value added tax on the object of taxation for cross-border fee to be paid for an online purchase. Their immediate implementation without significant changes will not create a proper mechanism for the implementation of this institution, and generate a lot of conflict situations
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ROTOR AND SCREW TECHNOLOGICAL SYSTEMS FOR PREPARATION OF SOLUTIONS AND CONCRETE
DescriptionWe have provided technical solutions to improve performance of technological systems for the preparation of solutions and concrete based on the use of screw rotors in the form of drums with helix lines formed on the perimeter as interconnect lines of his spiral surfaces. We discuss the six varieties of devices and installations for mixing, including concrete mixers, reels which are of a complicated geometric body formed by helical surfaces with variable or constant pitch and which creates screw lines in the places of their connection. In the form of screw drums, they may be conical, concave, convex, cylindrical. The experimental test was conducted on the concrete mixer drums, which are arranged one in the other. The implementation of the mixer in the form of coaxially edited two barrels provides not only a reduction in size in length, but a significant reduction in energy consumption due to the use of heat, released during the activation process of inert heating of the concrete mix as when re-mixing and concrete mix when mixing it with water and transportation. The drums of such systems is made of flat elements with the formation of the helical lines discretely spaced around the perimeter of different pitch and with different numbers directed towards each other helical surfaces. In the process of transporting the components of concrete in the internal screw drum there is active mixture of sand, gravel and cement. Thus, there is not only the destruction of lumpy, sticky components of the raw materials, but also active uniform distribution of particles of cement, sand and gravel into a homogenous mass. The implementation of the proposed technology and equipment ensures not only reduction of the dimensions of the mixer length, but also improving the quality of finished products, as well as potential cement savings of 3-5%
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ENERGY PERFORMANCE OF MACHINES FOR SOIL CULTIVATION
DescriptionCurrently a significant proportion of the cost of agricultural production is energy costs. Therefore, considerable attention is paid to energy and resource saving equipment and technology. In this regard, the role and importance of the energy assessment of machines, allowing determining not only the power characteristics of the power, but fuel consumption per unit of cultivated area or per unit of output. Conducting energy assessment of machines and equipment reduces the economic and labor costs, at the expense of more detailed and optimal selection of machines and units for performing certain manufacturing operations in agricultural production. In the article we describe energy evaluation of different tillage agricultural machinery aimed at determining energy consumption when executing the set of technological operations machines and equipment on the operation modes set by the standards under which stable the operations are performed. The use of the results of energy assessments on traction characteristics of agricultural machines and tractors will allow getting the maximum effect when performing technological operations. In turn, the lack of monitoring of key energy performance of cars during their operation leads to a partial use, which increases costs