№ 119(5), May, 2016
Public date: 31.05.2016
Archive of journal: Articles count 97, 232 kb
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INFLUENCE OF RISKS ON INDICATORS OF ACCOUNTING FINANCIAL REPORTING
DescriptionIn terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their special features. To reduce the decline of the economic performance of the organization a variety of activities was offered. One way to solve this problem is the creation of reserves. For this purpose, various options for the establishment of reserves to reduce the impact of risks of the organization are considered in the article. The first option is the creation of reserves at the expense of the cost of production where the reserves are formed on the credit of account 96 "Reserves of forthcoming expenses". The second option is the reservation of funds as a reserve capital: reserves are formed on the credit of account 82 "Reserve capital". The third option is the creation of reserves due to other expenses; such reserves are used to adjust the value of assets. The article provides the calculation of the valuation of receivables. Based on data of accounting balance and the report on financial results of the buyer-debtor the calculation was carried out for the assessment of the credit risk for the organization, which the debtor must repay the debt to. Calculations are based on the methodology of the scientists of the Department of theory of accounting of Kuban State Agrarian University
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THE STATE OF THE POULTRY PRODUCTION MARKET IN THE KRASNODAR REGION
DescriptionThe article presents the results of the marketing research of consumers and consumer preferences that affect the formation of the market of poultry products in the Krasnodar region. We have shown a composition of market participants of poultry products: agricultural organizations, private households, small farms; trade and procurement enterprises and their associations, consumers' organizations; processing plants; enterprises and organizations of industrial infrastructure (production and technical, combined feed, transport, construction, and others); organization of the market infrastructure (credit, marketing audit, insurance, wholesale and retail, information and commercial centers, exchanges, wholesale markets, other forming distribution and logistics system). Using the results of market segmentation, companies can choose the strategy of marketing to different segments of the market (the choice between a differentiated approach to the segment and to the adaptation of products to each of them and one for global sales, taking into account the needs of all segments), or focus only on any particular segment. Segment structure of the market of poultry products is a division of the demand segment of the domestic market; at the same time, the sectors of the market dictate poultry enterprises how to prioritize areas of their activities. Competitive advantages of poultry organizations appear in the case of presenting customers high requirements for poultry products. We characterize the approaches to the choice for the producers on their own market niche
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FACTOR ENVIRONMENT OF THE DEVELOPMENT OF THE INDUSTRIES SECTOR DEPARTMENTS
DescriptionIndustrial policy is a set of organizational and economic regulators to improve the technological, organizational and institutional infrastructure level, allowing stimulating industrial activity. There are economic instruments that focus on creating a favorable economic environment for the industry; information and communication tools based on the provision of information and advice to industry on the basis of regular monitoring of production, market–tactical, legal and regulatory processes; institutionally–in–law measures that are aimed at creating an effective and adequate regulatory framework and effective legal protection. We have highlighted a group of preselected based on the analysis and systematization of scientific sources of positive («catalyst») and negative (respectively – «inhibitors») factors, which are structured by us on several subgroups: the factors nature of globalization; macro factors; organizational and economic factors; territorial and sectoral factors (factors of specialization); social factors; technical and technological factors. We have attempted to outline the most important elements of the environment factor, the totality of which determines the level and nature of the development of the industrial sector of the economy, as well as the specifics of the required content of the relevant industrial policies. Consideration of the above factors has allowed us to identify some of the contradictions in the process of industrial development. Their understanding of the formulation and in the context of the resolution of an opportunistic nature of processes of formation and development of industrial potential, industrial production may be the conceptual basis for the development of proposals for improving the incentives for industrial growth mechanisms, including the use of information tools
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CURRENT ISSUES IN THE RESEARCH OF COLD STEEL ARMS AND THROWING WEAPONS AND THEIR TRACES
DescriptionThe authors of the article point out that the research of cold steel arms and their traces has been considered in detail in the studies of different criminologists. Unfortunately, many scientists, examining cold steel arms as the item of expertise, mainly paid attention to the knives, swords, daggers, etc., but few researchers considered crossbows as cold steel weapon. In accordance with part. 4 Art. 223 of the Criminal Code of Russia for illegal manufacture, alteration or repair of throwing weapons, as well as the illegal sale of throwing weapons (Art. 4, Art. 222 of the Criminal Code), criminal liability is stipulated. Thus, the authors agree with the opinions expressed in the literature according to which attention should be paid to the fuzzy wording of p. 4 Art. 222 of the Criminal Code and p. 4 Art. 223 of the Criminal Code of the Russian Federation: "Cold steel weapons, including throwing weapons". Throwing weapons are not included in the number of cold steel arms; it is an independent type of weapon that is different from the cold steel by its technical characteristics. The common feature of cold steel arms and throwing weapons is striking of a target due to the muscle power of a man. The main difference is that there is no projectile with directional movement in cold steel arms and striking occurs due to the direct contact with the object. The definitions of these types of weapons are contained in the Federal Act "About Weapons"
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THE METHOD OF ENGINEERING CALCULATION OF DRIVE DEVICES FOR FORAGES PREPARATION
DescriptionThe article presents results of the study of devices for preparation of feed based on the relative helical drums. In addition, we have created a method of calculation of the drive, including motor power. We have given a calculation sheet for relative helical drums of types of 5.1 and 3.1, as well as typical schemes of devices for preparation of feed (feed-making machines) composed of hollow equilateral triangular of hollow tetrahedrons pyramids and hollow octahedra. The created method of calculation of the drive was tested in the calculation of power consumption of feed-making machines based on spiral reels of 5.1 type mounted using hollow tetrahedrons and spiral reels of 3.1 type, assembled from hollow octahedra. It is shown that in the calculation of the actuator, we should not only take into account the mass loading of feed components, the relative weight of the screw drum assembled with wheels, for a symmetrical load location, but also a lot of download components of feeds, arranged in a spiral relative the drum asymmetrically to the axis of rotation. Thus, summing up the power of the electric motor, required for relative rotation of the screw drum symmetrically loaded and also under asymmetric load we define the motor power for the device for preparation of feed, or feed-making machine
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Description
This article is devoted to the problems of the improvement of foodstuffs quality as a component of food security of the country and its regions. The analysis of the difficulties of domestic producers of foodstuffs associated with the imperfection of the regulatory framework is made. Insufficient supply of good quality foodstuffs can significantly affect the well-being of the population, the health of the nation, the sustainable economic growth of the country, its financial stability, and overall economic security of Russia. The priorities of the Strategy of improving the foodstuffs quality till 2030 are given; the main of those ones is the organization of monitoring over the foodstuffs quality in security issues, power, food and biological value, as well as in the field of consumer characteristics (appearance, marking, etc.)
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Description
This article is devoted to problems of interaction of divisions of large corporation, features of automation of business processes. The example of the developed algorithm of loading of the document is given. The article shows the operation of introduction of software of automation in processing of documents of business process. The developed software carries out four main processes: verification of data; correction in the file of technical mistakes; loading of the file in a portal and the notification of responsible experts department of marketing communications. This software solution supports function of unloading of the reports reflecting all perfect actions of employees with the document. This allows head managers to possess always actual information, and understand at what stage of start of the advertizing company the document is. Automation of business processes will provide high-quality performance of process at an optimum level
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PRODUCTION OPTIMIZATION AS A FACTOR OF STRENGTHENING OF FINANCIAL STABILITY OF THE COMPANY
DescriptionThe analysis of production of grapes in the Krasnodar region has been presented in the article. Calculation of optimization of production of grapes in Yuzhnaya agricultural firm is carried out. Relevance of research was caused by the fact that now the prompt growth of economy forces the enterprises to optimize, improve and introduce new technologies in the production to remain in the market and to be competitive. We have done calculations in the Optim v program. 2.0., where actual data of the areas of vineyards, gross vintage and costs of work of productions of grapes have been entered in office "Progress" of Yuzhnaya agricultural firm. Having made calculations, the optimum plan of production of grapes has been received. Based on these results, the recommendations about optimization of production of grapes are provided in article. One of them consists in restructuring of the areas of separate grades of grapes Shardone, Tsetronny Magarach, the Firstborn Mgaracha, Pino-Blan, Riesling and Rkatseteli. Such changes will allow to increase gross vintage, to reduce work costs of 16,4% and to increase profitability of the enterprise. The saved appliances, thanks to reduction of expenses of work, can be redirected for purchase of new, more productive grades, acquisition of modern machines for production and cleaning of grapes that will be to promote increase in gross vintage, to expansion of production and as a result increase in profit, the company will become more competitive
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06.00.00 Agricultural sciences
DescriptionLimited resource of irrigation water in the South of Russia is a particularly actual task in the production of moisture-loving crops, such as rice. To solve the problem of rational use of water when watering is not possible without the organization of an automated water distribution. As it was shown by the analysis of tools and technologies of regulation of water supply, the most promising, form tested and used, can be tape regulators of flow and water level. They have a simple construction diagram, unpretentious in operation. However, we have identified a fault – unregulated leaking, not fully covered through the bore, which in turn increases the uncontrolled consumption of irrigation water. To solve this problem we propose a number of designs, protected by patents of the Russian Federation, having special fixture to ensure unauthorized leaks, even in a state almost close to the fully closed opening expiration from the regulator. The article comprehensively considers hydraulic studies of controller initially, without any additions that contribute to the problem of eliminating leakage. The proposed study with the analysis of the distribution of velocities and pressures in the design of belt regulator, will allow you to have the basic reference model against which it will be possible to analyze the degree of influence of constructive-technological changes at the work the newly developed devices. For this, we modeled tape controller in the software package FreeCАD version 0.15, when using SAE - system FlowVision. The task of modeling water flow were solved in flat statement, including the moment of full closing of the belt passage opening of the regulator. For plotting surfaces, lines, levels and cross-section response functions, we used a software package wxMaxima. The results obtained allowed a comprehensive analysis of the work tape of the locking device, hydraulically actuated device in all modes of the major factors and, in the future, will help to address the issue of studying the impact of introduced technological changes in the design of controllers
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FEATURES OF FORMATION OF A MUNICIPAL EDUCATION SYSTEM IN RUSSIA
DescriptionTrends in economic growth and the active inclusion of Russia in the global dynamic processes require a sharp increase of its competitiveness on the world stage, the growth of production and consumption culture, which in its turn sets the task of raising the quality and education efficiency to a new level, corresponding to the scale of problems. In the article the ways of improving the education management system, allowing not only to identify new approaches, but also to look at the problems of the industry in a completely different way are analyzed. The article presented by the authors is based on the modern conception of education potential that should be fully used for consolidation of the society, the preservation of a single socio-cultural space of the country, overcoming ethnic tensions and social conflicts on the basis of the priority of individual rights and equality of national cultures and different faiths, limit of social inequality. The authors consider education as one of the largest areas of the world economy and one of the fastest growing sectors