№ 120(6), June, 2016
Public date: 30.06.2016
Archive of journal: Articles count 112, 299 kb
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INTEGRATED REPORTING AS A BASIS FOR ESSENTIALITY INCREASING OF ACCOUNTING INFORMATION
Description
Basic information files that revealing external users with information about the organization are the accounting financial statements. Reforms of the national accounting led to reduction of reporting forms informativeness and removal of transcripts. There was an obvious need for the formation of statements that reveals a wider range of indicators. Thus, integrated reporting can be such information array. Integrated reporting is the accounting tool, the information array about the organization. Integrated reporting includes such positions, as: a set of indicators characterized the economic, social and environmental aspects of the entity; the corporate management system that allows interested users to track the process of entity’s value creation and to form an opinion about its economic value. This type of reporting will be able to shape in accordance with the proposed methodological document "Rules of integrated reporting formation". This document assumes the following structure of integrated reporting: relevant information about the organization, historical information, environmental information, social information, innovation, internal control system, decoding of the financial statements, analysis of financial condition and financial results
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Description
The article is devoted to carrying out problems to commercial banks of the analysis of external environment of the functioning. Results of this analysis must be taken into account in case of determination of a circle of concerned parties, their requirements and expectations in a scope of the quality management system. Also, when forming a network of the processes providing goal achievement of the organization when forming competitiveness and strategic development. In the article the purposes of commercial bank are analyzed, the influencing factors and conditions of interaction of bank with concerned parties are determined. The assessment of a provision of commercial bank in external environment is given and scopes of quality management system are established
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RATIONAL USE OF THE LANDS OF THE REPUBLIC OF ADYGEA IN THE CONDITIONS OF IMPORT SUBSTITUTION
Description
Today, in the conditions of import substitution, the question of increase of cost efficiency of use of land resources with ensuring their rational use especially is particularly acute. One of priority problems of effective management of land resources is transition to a steady economic system, which has to provide optimum balance of consumption and reproduction of natural resources. In the article, we have assessed the current status of the land fund of the Republic of Adygea. On the basis of the retrospective analysis a number of the main problems which are not providing rational use of lands is revealed. Need of work on planning and the organization of rational use of the lands of Adygea is proved. It is offered to develop the target program for a sustainable development of agrarian capacity of the region, which will be performed, with quality control of land use and the organization of technical, economic actions for reproduction of land resources in the territory of the region. In this context implementation of land management works on planning and the organization of rational use and protection of lands has to have positive influence on elimination of negative effects of use of land resources of the Republic of Adygea
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SIGNIFICANCE OF FINANCIAL STATEMENTS AND ITS ELABORATION IN ACCORDANCE WITH IFRS
Description
This article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined
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MODEL OF THE NETWORK COMMUNITY IN THE POST-INDUSTRIAL AND INFORMATION CONCEPTS
Description
The article studies the works of the theorists of postindustrial and information concepts of the society’s development. The author thoroughly examines the role of these paradigms in shaping perceptions of the modern socio-cultural space. He notes the high prognostic value of the studies for understanding the phenomenon of the Network society. The author draws attention to the fact that they cannot fully describe the current state of social space and do not have the required methodological diversity. It is noted that new ways of thinking and organizing objects of the virtual environment are required. According to the author, it is important to designate the information as one of the priority components of the transformation process in society. Technology and the Internet mediated communication creates a new type of social relations, switching attention to the creation of social communications as a play environment of interactions. Compression of the space-time continuum described in terms of information and global social space redirection, helps to comprehend the locality, mosaic and fragmentation of the occurring type of sociality. This phenomenon appears due to the involvement of individuals in the total communication system that turns out to be the cultural manipulation, affecting the needs and behavior in all spheres of life, as the information acquires the ability to program. Internet creates the illusion of fullness of socially demanded actions and expectations. The article shows that the interest in the phenomenon of image reality is increasingly growing among the social thinkers, who see it as the future state of the social space. The author draws attention to the fact that the development of the online world is defined by the main task of the modern human sciences, the solution of which is carried out by the ordering and value ranging the virtualization phenomena, by the optimization of methods of control over the interaction of real and virtual realities
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10.00.00 Philological sciences
M. ELIZAROV AS A CREATIVE PERSONALITY: ASPECTS OF CRITICAL REFLECTION AND SELF-IDENTIFICATION
10.00.00 Philological sciences
Description
The peculiarities of the author strategies by Mikhail Elizarov are analyzed in the article. His works "balance" on the verge of postmodernist and realistic practice. The author's prose has received mixed reviews in the critique that’s why to reveal its aesthetic component, problem and poetological levels is an actual problem of the philological science, which is aimed to recreate a complete picture of the morden literary process. An analytical review of the works which reveals stylistic features of M. Elizarov's prose is given as well as the analysis of the author's interview concerning the artistic conception of works that indicate the representative specific of his artistic worldview. The latter is associated with the project of the «new realism» which was declared in the beginning of the XXI century. The need to display the word «changes» and «faults» of the age to simulate image of the hero «of its time» is an artistic problem which is solved by adherents of the «new» literature, with all sincerity, and often with peremptoriness of the ideological evaluations. «New realist» Zakhar Prilepin definitely sees Mikhail Elizarov as ally and like-minded person in its implementation. The objectivity of this statement is not in the «generational», the agerelated community but in a deep interest in the man's fate, the history of his personality and desire to «write» on the background of its changeable, controversial and, at times, tragic reality
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ARTISTIC PROSE OF OLGA SLAVNIKOVA IN THE CONTEXT OF NOWADAY LITERARY PROCESS
10.00.00 Philological sciences
Description
The article analyzes the literary prose by Olga Slavnikova in the context of the literature of the late XX – early XXI centuries. The work of the writer is poorly investigated; the study of it is presented in modern literature only in the form of reviews and analysis of some of the concepts and motives. Scientific paper actualizes the problem of artistic method in the works of the writer. It is difficult to classify into one particular artistic method the work of many modern writers. The installations of several trends intersect in works some of them, even contradictory sometimes. Creativity by Olga Slavnikova isn’t exception in this series. At all levels of her prose, we have revealed various aspects that characterize the work of Slavnikova from the point of view of postmodernism, magical realism and women's prose. Categories of Death and Emptiness, the idea is the signified of existence and the illusory nature of the real are purely postmodernist, from the point of view of magical realism examines the images of metaphysical beings and the other world, also mentions personal and psychological motives as an art installation of women’s prose. Furthermore, with a postmodern understanding of reality realistic psychology characterized for all works, some constants of postmodernism are revealed using style settings of magical realism
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10.00.00 Philological sciences
Description
Combinativity of speech strategies and tactics in a public political address as markers of a general intention within a framework of a background strategy of self-presentation is considered. The research methods of speech architectonic are determined. Structural and composite elements of a presidential speech are analyzed. Communicative strategies and tactics as means of an effective self-presentation are described
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TOWARDS METHODOLOGICAL INTERPRETATION OF RHETORIC: FORMING A ‘REFLEXIO’ CANON
10.00.00 Philological sciences
Description
The article considers combinativity of speech strategies and tactics in a public political address as markers of a general intention within a framework of a background strategy of self-presentation. The research methods of speech architectonic are determined. Structural and composite elements of a presidential speech are analyzed. Communicative strategies and tactics as means of an effective self-presentation are described
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SONG CREATIVITY DURING THE CIVIL WAR
10.00.00 Philological sciences
Description
Features of musical culture in Russia during the Civil War are considered in the article. The author analyzes various musical genres, which have arisen during this period, and emphasizes characteristics of musical song creativity of that time. The involvement of song creativity into realities of surrounding life was its striking trait. It has been directly connected with military-political opposition of 1917 developed in Russia after October revolution. The author analyzes similarities and distinctions, and also genre features in song creativity of representatives of two militarypolitical camps – the Reds (Bolsheviks and their supporters) and the Whites (representatives of the antiBolshevist movement). The author reveals their characteristics and specifics of genre lyrics. The sources of song creativity of the Civil War period were in thickly national consciousness; and song creativity of those years quite often had a wide national basis. At the same time musical song creativity of representatives of two military-political camps was crossed among themselves as they belonged to one culture. Military-political opponents quite often used the same songs, the same genre features. Cultural communication between representatives of different social groups and political forces in the years of Civil War was not interrupted and it was strong, despite all shocks
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