№ 119(5), May, 2016
Public date: 31.05.2016
Archive of journal: Articles count 97, 232 kb
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FORMATION OF A UNIFORM METHODOLOGY MAINTAINING THE ACCOUNT FOR CONSOLIDATION
DescriptionIn the article, we reveal functions and value of consolidation of the reporting. The review of approaches to allocation of stages and procedure of formation of the consolidated financial statements of group of the companies is submitted. We have also revealed the conditions of effective and reliable consolidation. Need of application of IFRS for obtaining authentic information in the consolidated reporting is proved. Need of creation of uniform system of the account and reporting, application of uniform accounting policies for group of companies is emphasized. Recommendations about drawing up such accounting policies are made. For this purpose, we recommend to develop uniform methodology of maintaining the account for groups of companies. Components of uniform methodology of maintaining the account and requirements imposed to it were revealed as well. Options of transformation of the accounting reports made under RAS in the reporting under IFRS are considered, the choice of model of formation of the reporting according to IFRS is proved. The structure of formation of a unified plan of accounts for group of companies, but separate for RAS and IFRS is presented. It has been proved, that application of separate books of accounts allows carrying out transformation procedures more quickly, qualitatively, with high degree of analyticity. The article also offers a group of accounts on sections of a unified plan of accounts for the account on IFRS
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FORMATION OF SOILS STUDY AND THEIR FERTILITY; A HISTORICAL EXPERIENCE OF SOIL CLASSIFICATION
DescriptionThe roots of scientific knowledge on soil go into antiquity and are connected with the development of land management. A human had knowledge about soil as a friable layer of Earth, which was a subject o land management treatment until the time there were occurred the problems of shortage of arable lands, hunger and decrease of fertility, which caused the necessity of obtaining of more produce with less arable lands. The development of soil science was required for solving of these practical tasks. In postwar period there were carried out the large researches in the field of plant nutrition and application of fertilizers. For this period the active study of organic properties of soil occurred. The Dokuchaev’s study on genetic types of soil was the tuning point in the development of problems of soil classification. The further development of problems of soil classification were made on the basis of set genetic positions, thus the various approaches lighting the different parties of a classification problem took place. The soil fertility in force of its important functions for a long time is not only as an agronomic category but also as a social, economic, philosophic, and at the last time – ecological one. The modern understanding of function of fertility is reached with the help of mathematical modeling. First, it is necessary clearly to present the aggregate factors of fertility and their interaction between them and external factors
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COLOR- SENSITIZED SOLAR ELEMENTS
DescriptionPhotovoltaic devices are a promising solution to the energy crisis, because they generate electricity directly from sunlight, without producing CO2. While color-sensitized batteries are the most studied element, mainly due to its low cost and high efficiency solar energy conversion into electricity. Until recently, the color-sensitized solar cells performance was less than 1%, however, the use of titanium dioxide as the anode material have greatly raised their efficiency. The advantages of titanium dioxide is primarily in the low cost, but its use provides high light capture efficiency, with external quantum efficiency (efficiency incident photon - charge), usually in the range of 60-90% using nanocrystal forms in comparison with
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HUMAN CAPITAL AS A UNIQUE FACTOR OF ECONOMIC AND POLITICAL POWER OF THE STATE
DescriptionAt present time, when mankind is in postindustrial phase characterized by constantly changing economic conditions, intellectual resources are in the foreground as key factors of economic development. This means that knowledges and skills have crucial significance in achieving economic success. The article reveals the theoretical basis of the concept of human capital, which appeared in the middle of the XX century as a narrow definition and which has been expanding over time. In this article human capital is considered as a key factor of economic competitiveness of a modern state. International experience shows that the world leading countries in socio-economic development are the countries with a high level of education, health, science and culture. The share of human capital in the national wealth of these countries exceeds 70% as a rule. At the same time, there is a significant depletion of human capital in Russia as a result of substantial understatement of its value, which is a very big mistake that has devastating economic consequences for our country in the future. The main emphasis of this article is focused on the further developing of human capital as a priority factor of socio-economic development of our country. The article offers to consider investments in education, culture, health, scientific researches and innovative developments as the main field of public and private investments
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EXPERIMENTAL RESEARCH AND MODELING OF PACLOBUTRAZOL MIGRATION IN SOIL
04.00.00 Geological-mineralogical sciences
DescriptionIn this study, we have investigated the migration of paclobutrazol in the sod-podzolics soils. The migration of pesticide was restricted with 5 cm in the field study. Paclobutrazol was found in 11 days after application in the lysimeter’s water samples, though the pesticide is moderately mobile. The lysimeter study showed that the risk of ground water contamination would exist if application of paclobutrazol was on the sod-podzolics medium loamy soils. The modeling by PEARL 4.4.4 and MACRO 5.2 simulated the migration of paclobutrazol until 18 cm in the soil. MACRO was able to predict the leaching of pesticide. The simulated paclobutrazol losses by leaching were consistently lower than the observed
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EXPORT POTENTIAL OF THE AGRICULTURE OF RUSSIA
DescriptionExport of the food production is undoubtedly one of the most important strategic problems of Russia. The agricultural capacity of our country allows it not only to be fully self-sufficient in terms of food but also turns it into the leading exporter of foodstuffs in the world. The solution of this task requires the effective solution of many problems such as bringing the food industries to a new higher technical and technological level, the creation of the export infrastructure and mechanisms of the financial support to food producers. The fulfilling of the export potential of the domestic agrarian and industrial complex will not only help Russian economy to find the faster way out of the crisis but also will let our country play a major role in the international food trade and, respectively, in the struggle against hunger in the poorest countries of the world. In this article, the essence and the structure of the Russian agricultural export are considered. The three scenarios of the export development (pessimistic, realistic and optimistic) and the conditions of their realization are analyzed. The analysis of the main indicators characterizing the current economic state of the agricultural production export is carried out. Based on the drawn conclusions, we have offered the ways of the solution of the given problem
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Description
The article focuses on current issue of improving the reliability of water intake buildings in the Far North. We have given special operating conditions of these structures, particularly ice drift, shore ice piles, windrowing ice fields and erosion of the bottom of the moving ice field with keel protrusion. We have described physiographic, structural and morphological conditions of the construction site, generalized information on the parameters ice drift during an ice moving in the waters of the Gulf of Ob in Salmanovskaye deposit area. For these conditions, we have accepted to make water intake structure with recessed filtering part and given idea about their ice protection and proposed an effective design of protective constructions for all possible effects of ice hummocks. We have also given a description of bases of technology of construction works the rationale for the design parameters of facilities. In view of the possible load, two rows of closed pile foundations are provided for the protection of water receivers consisting of bored piles and channel filtering grillage. In the first row, near to the water receivers we have provided metallic, lattice constructions from metal profile pipes laid on the top of water receivers on the grillage. The second row of protective structures around water receivers was designed as a halfly indepth monolithic reinforced concrete grillage of rectangular cross-section form with an ice pick from a metal corner rental rendered monolithic on the outside perimeter of the grillage. Concrete grating are designed also to protect the gravity pipelines along the borders. Rectangular grillages interconnected with cross bar bonds witch are also made of reinforced concrete. The proposed technical solutions provide reliable protection against possible water intake facilities including dynamic effects from windrowing ice fields in the Far North. Options include new constructions of underground horizontal and channel filter water intake structures that could be effectively used in such conditions