№ 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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Description
The article is devoted to the development of a compressor type ozonator. It describes the design of a high-productivity compressor ozone generator, which can be used for industrial decontamination of mixed feeds, water, milk, and in the system of presowing treatment of seeds. This construction allows generating ozone with high concentration to 5 g/m3 at high feed air or oxygen from the compressor station (up to 2000 l/min). The article describes the design of the basic elements of tubular ozone generator, examines the factors influencing the productivity of the ozonator. The proposed mathematical model allows calculating the productivity of the ozonator when considering multiple influencing factors. These factors take into account: the parameters of supply voltage, such as the magnitude and frequency of the supply voltage; the configuration and geometrical parameters of electrodes such as, the area of the electrodes, the configuration of the surface of the electrodes and distance between electrodes; parameters dielectric barrier; and the transported gas parameters such as volume, temperature, pressure and composition. Special attention is paid to the design of the electrodes made of woven wire mesh with mesh sizes from 1.5×1.5 to 2.0×2.0 mm. It is noted, that such electrodes allow obtaining the maximum productivity of an ozonator, and they do not lead to overheating of the dielectric barrier, and do not output down the generator. In the same way, the article presents the results of the mathematical modeling of ozone generator productivity while changing various factors
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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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PROBLEMS OF UTILIZATION MANUFACTURABILITY OF MACHINES
DescriptionThe article contains analysis of consumption of the main natural resources and their use in the automotive industry. It is noted that during the manufacture of the car pollution is obtained in 2 times more than in exploitation. It defines the essence of recycling process (autorecycling) and its ecological components. Activity on autorecycling was expressed through the index of recycling efficiency. We have analyzed the global car fleet and average annual amount of automotive waste, million tons per year. We point out that one of the economic components of recycling is the use of parts and mechanisms of machines ready for further use, by qualitative technical diagnostics with use of diagnostics devices. The problem of utilization technological effectiveness of cars as set of the properties characterizing fitness of a design to utilization at the minimum costs of time, work, means, providing the minimum negative impact on environment and the maximum involvement of components of the written-off equipment in processing or a reuse is considered. The main definitions and factors defining utilization technological effectiveness and its main indicators are given. The main ways of increasing of utilization technological effectiveness of cars are offered and the conclusion is drawn that simplifying dismantling of the car on automobile components, reducing dismantle time, time of draining of everything, the liquids and oils applied at operation, applying environmentally friendly materials, etc., the designer can increase technological effectiveness of the car at utilization. As a result of the solved task we have got ecological and economic effect of vehicle recycling
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THE FEATURES OF A COSTS CLASSIFICATION FOR THE ACCOUNTING POLICIES FORMATION FOR MANAGEMENT PURPOSES
DescriptionThe formation of accounting policies for internal management purposes plays an important role in the modern world. It allows choosing the most suitable way of calculation of the cost, to ensure control of the movement of resources and optimize costs. The aim of the research is to develop a cost accounting section and a fragment of the organizational and technical accounting policies section for internal management purposes. In the course of the research we have been justified by the basic elements of organizational and technical section of accounting policy. The introduction of elements presented in this work can improve the effectiveness of management accounting system functioning through the distribution of duties and responsibilities for its organization and management. The authors propose a reflection of the listing of the automation software used cost accounting software with the options that reveals the technical section of the organization of management accounting system. The developed classification of the main types of regulatory documents (legal and reference documents, the provisions on sections accounting or managerial tasks, instructions for the regulation of individual transactions in management accounting) and the way of reflection in order on approval of accounting policy of the organization contribute to building an optimal document system within the economic entity. In order to reduce the time to build a classification of costs in the article it is recommended to synchronize the expenses from the article directory in accounting. This will optimize the work of management accounting system and establish a link with this system accounting. Using the developed coding system will lead to greater analytic, completeness and transparency of management accounting. Thus, we have substantiated and disclosed the practical and the theoretical significance of the introduction of the cost accounting system developed in the activities of economic entities
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ESSENTIALLY-LINGUISTIC PARADIGM’S INFLUENCE TO TERMINOLOGICAL FIELD OF ACCOUNTING DISCIPLINES
DescriptionMarket transformations have been continuing for more than twenty years in our country, and categories of accounting disciplines are still not structured. This leads to difficulties in unified understanding of most important indicators. These issues are devoted to research in the sphere of essentially-linguistic paradigm, that reflects relationship of linguistics and accounting. Essentially-linguistic paradigm works with the titles of concepts and their essential content. In this article, some categories of financial and management accounting illustrate the basic provisions of the paradigm. Attention is paid to such concepts as depreciation and amortization (financial accounting), management accounting and controlling (accounting systems, formed for making management decisions). There is a profit margin generated in the accrual method (financial accounting system) and cash basis (management accounting system) within the framework of practical implementation of essentiallylinguistic paradigm. Accounts’ correspondences are described for reflection of these indicators in accounts. Marginal income reflects using double entry; contribution reflects using of off-balance accounts. There are conclusion about the crucial role of essentially-linguistic paradigm in the process of decisionmaking
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QUANTITATIVE AND QUALITIVE ASSESSMENT OF SEEDS TRAUMATIZING WHILE USING MACHINES
DescriptionIncrease of gross grain collecting and minimization of cost of its production essentially depends on technologies and technical means, which are used while grain crops cultivation. At the same time the existing industrial seed farming and the grain’s production are assumed the multiple mechanical and thermomechanical impacts on grain from working tools of cars and units that leads to weevils’ traumatizing. Grain damage negatively affects its technological and fodder characteristics; seeds’ traumatizing causes the decrease in their sowing and fruitful features. It isn't possible to extract injured seeds from the pile because working tools damage the weevils itself and also there are small differences between damaged and undamaged weevils. It is possible to reduce grain traumatizing while machine preparation by reducing the quantity and extent of mechanical and thermomechanical impacts on weevils, by optimization of technological operations and by controlling the regimes and adjustments of working tools. The work of winnower machines M-819 KAS-10+SBVS-5 and AS- 10+ was researched while developing a technique of complex quantitative and quality standard of machines’ and tools’ influence on weevils’ traumatizing. It was ascertained that on different stages of weevils’ mechanical preparation it get different injuries in quantitative and qualitative expressions. It was offered to estimate the injuring ability of machines by the impact of seeds’ injures influence on its sowing features. Also there was a conception of traumatizing coefficient which includes either quantitative or qualitative debriefing influences of the traumatizing on grains features
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SIMULATION OF TURBULENT FLOW IN A CAVITY ON THE NAVIER-STOKES EQUATIONS
01.00.00 Physical-mathematical sciences
DescriptionThe article deals with the numerical solution of the Navier-Stokes equations describing turbulent flow in a rectangle cavity or in a cuboid with one open face at high Reynolds numbers. 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. We proposed the models based on the properties of the turbulent environment. For this we modified the continuity equation taking into account the pressure fluctuations. It is shown that the incompressibility condition is can be violated due to pressure fluctuation even for flows with low Mach numbers. Modification of continuity equation by the introduction of turbulent viscosity allows the regularization of the Navier-Stokes equations to solve the problems with rapidly changing dynamic parameters. It was shown that the modification of the continuity equation taking into account turbulent fluctuations leads to a system of nonlinear equations of parabolic type. A numerical model of turbulent flow in the cavity with the rapid change in the parameters of the main flow developed. Discovered type of instability of the turbulent flow associated with the rapid changes in the main flow velocity. In numerical simulations found that due to the acceleration of the main flow there is the unsteady vortex flow in the cavity, which is characterized by the integral of energy not vanishing with time, vibrations that have a certain period, depending on the turbulent viscosity
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Description
There are about 575 thousand of citizens in the Krasnodar Region that are entitled to a preferential medical maintenance in accordance with the Federal Law of 17.07.1999 (№178-FZ) "On state social assistance." About 120 thousand of preferential prescriptions for 150 thousand of medicines are serviced per month. In order to make the drugs prescription process based exceptionally on real medical indications in accordance with modern concepts of medical service quality it is necessary to plan the medical-economic drugs prescription validity control (MEC). The work proposes the analysis and synthesis method of decision support system (DSS) modules for automation the selection of drugs prescription and medicinal maintenance cases, concerning the federal benefit recipients, while performing the MEC. DSS allows medical experts to estimate the efficiency of federal funds costs, that are spent on the preferential medicinal maintenance, moreover, it can serve as a basis for future purchases planning, as well as to correct and improve the efficiency of medical prescriptions. The DSS was developed in accordance with the approved procedure of information exchange in the Krasnodar Region; it involves the integration with existing systems. Furthermore, as the federal register of persons, entitled to the state social assistance, has common formats among all the Russian Federation subjects, the developed system can be easily adapted in other regions
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STRUCTURAL ADJUSTMENT OF FEDERAL REQUIREMENTS FOR MEDICAL INFORMATION SYSTEMS AT THE REGIONAL LEVEL
DescriptionOn the performance of basic healthcare informatization in constituent entities of the Russian Federation in 2011-2013 the use of open source software became preemptive. The heads of medical organizations were recommended to coordinate medical information systems with the new federal requirements taking into account the regional features and preserve the priority of the open source. To solve this problem for the Krasnodar Region, the article proposes measures of program infrastructure modernization of medical and administrative activity automation within medical-diagnostic processes. It specifies the medical organization infrastructure. The aims and objectives of the existing system modernization are also determined there. The federal requirements for medical organizations’ information systems are adapted to the region peculiarities. The article has a practical significance since it can be used to prepare the technical specifications for modernization and/or maintenance of medical information systems in medical organizations and to support the educational process and scientific research works in the field of research and development of medical information technologies in Universities. It is addressed to the heads of government healthcare departments of constituent entities of the Russian Federation, the heads of medical organizations and to the healthcare informatization staff. It will be useful for the preparation of practical assignments for students to create the software technical documentation