№ 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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Description
The article deals with issues related to the analysis of the problems of historical and cultural heritage of the Civil War, namely, the role of war in the development of architectural and sculptural symbolism in Krasnodar. It is stated that the historical and cultural heritage, which is kept properly and is presented correctly to younger generation, emerges as a necessary means of regulation and integration of contemporary Russian society. It is noted that the monuments of the Civil War and its participants are a valuable research material for the most complete study of the problem of historical and cultural heritage. It is said that a large number of monuments, that have become an integral part of the appearance of many cities of our country, are constructed after the war in the Soviet Union. Several tens of busts, tombstones and obelisks has been established for died military and civilians during the war. Krasnodar was a survivor of a terrible fratricidal war, where the main element acted Cossacks, was no exception. Memorial monuments and obelisks of human tragedy become an important part of life, both the capital of the Kuban and the entire Krasnodar Territory as a whole. They allow you to save a vivid memory of the tragedy of the Civil War. It is emphasized that Civil War monuments play evident and significant role in the education of the young growing generation now. The conclusion is that the architectural and sculptural symbolism of the Civil War, which is presented in Krasnodar, is multifaceted and diverse. Today it is one of the most important elements of patriotic education and the preservation of the historical memory of a terrible fratricidal war. The architectural and sculptural symbolism, which has prevailed since the end of war and the establishment of Soviet power, carried out and provides a vital link to the past present and future, it contributes to maintaining a sense of patriotism and belonging to the human tragedy of our past
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Description
The article deals with advocacy, organized with the help of publications by the Bolsheviks in the 20-ies of XX century in the Kuban. It is noted that the press has performed as one of the most important and effective means and played a huge role in the establishment of Soviet power in the Cossack region. The central agency of procurement and distribution of print "Centropechat" at the Central Executive Committee occupied the distribution of official media. It is stated that the content of propaganda and agitation conducted among the civilian population and in the army was determined, above all, as the military-political situation that prevailed in the 20-ies. It is shown that agitation and propaganda carried out by the military newspapers and magazines in difficult conditions and post wartime and the specific tasks were set before the Soviet propaganda organs. The conclusion is that a flexible system for the implementation of advocacy was created during this period. She assumed deepening cooperation and coordination of all the means of propaganda and agitation, which made the Soviet propaganda very successful and effective. The efforts of awareness-raising structures were aimed at creating political awareness and stimulating social activity of the population in this difficult time. The press acted as one of the most powerful tools used by the authorities to achieve the consolidation and integration of society that were the most relevant in the 20ies
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THE NORTH CAUCASUS IN 1918-1919 YY: POLITICAL REGIMES AND FORMS OF THEIR STATE ORGANIZATION
Description
The article is devoted to process of the state development and emergence of new forms of the government in the region of the North Caucasus during the Civil War. The author tells how forms of a political system and the government in the region after October revolution of 1917 have changed. He analyzes the process of emergence of the new military-political modes and character of a state system in its various areas. In the article, the political background of appearance of new forms of statehood and power organization is also considered. The author equally investigates the forms of the state life created by Bolsheviks and their supporters, and the forms of their political opponents – representatives of the white, antiBolshevist movement. The author emphasizes that it was the period of disintegration of traditional Russian statehood and traditional forms of the organization of the political power in the region. New options of the state system which are directly connected with the crisis of the Russian society in 1917 y. came in the region to replace the old ones. In some cases, they represented rather non-standard forms of the organization of the government, including formation of the Soviet republics in the territory of the region, appearance of the ataman power and military dictatorships. On the one hand, they were based on ethnocultural specifics of regional life, and on the other hand they were defined by the crisis of the period of the Civil War
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06.00.00 Agricultural sciences
06.00.00 Agricultural sciences
Description
The article reveals issues concerning three years research about the rate of influence complex water soluble fertilizers in seed treatment and treatment vegetative plant in phase 3-5 and 7-8 leaves for grain yield increase. In the process of research were determined summarized water consumption and coefficient of water consumption, measuring of morphological signs, were given economical estimation of using complex water soluble fertilizers in corn grain yield increase. The research shows the efficiency of seed treatment of average corn hybrid Krasnodarskiy 377 AMV by complex water soluble fertilizer Lignohumate potassium at dose 0,5 l/t. Grain yield increase in mentioned variant was 4,4 c/ha in comparison with variant of distilled water treatment. The same grain yield increase was got by using in seed treatment the mixture of Albit, 0,05 l/t with Lignohumate potassium, 0,5 l/t. the treatment of vegetative plants in phase 3-5 leaves when were sowed non treated seed were less efficient than in phase 7-8 leaves, where grain yield increase was 4,5 c/ha. Seed treatment of Lignohumate potassium in combination with vegetative plants treatment in phase 7-8 leaves by using Megamix, Bionekskemi and Lignohumate potassium allowed to get grain yield level 80,3-80,8 c/ha
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INFLUENCE OF STOCKS ON YIELD AND QUALITY OF GRAPES AND WINE OF RKATSITELI VARIETY
06.00.00 Agricultural sciences
Description
The article presents results of the six-year study of the effect of stocks Berlandieri × Riparia Kober 5BB and Chasselas × Berlandieri 41B on yield, quality of grapes and wine Rkatsiteli in the central zone of the Krasnodar region. Effect of stock on the scion strongly depends on the annual weather conditions. In a given year, there is a stock, better adapted to the weather conditions. Stocks of Chasselas × Berlandieri 41B increases winter hardiness variety Rkatsiteli. On average, during six years the stocks have not been resulted in significant difference between the percentages of developed into shoots buds and fertile shoots shown in the coefficients of fruiting and fruitbearing shoots Rkatsiteli. Among all the influencing factors, the degree of influence of stocks is 0.1-0.4%. Some differences in forming of generative organs of wintering buds along the fruiting twig under the influence of stocks do not lead to significant differences in biological terms of fruiting varieties in the whole piece. On average, six years of significant difference in the effect of stocks on the average weight of the bunches, and the yield is not defined - the degree of influence of rootstocks on mentioned indicators is 0,1-2,1%. A significant impact of stocks on the dynamics of sugar accumulation in berries has not been discovered. The degree of influence of stocks on to the final sugar content and acidity of berries is 0.3 and 14.5%, respectively. The wine produced from Rkatsiteli berries on a stock Berlandieri × Riparia Kober 5BB has the better tasting score than on the stock Chasselas × Berlandieri 41B (7.5 and 7.4 points, respectively). The main influence on fruiting of the variety Rkatsiteli was provided by the conditions of the current and previous vegetation. Within the conditions of the central zone of the Krasnodar region the cultivating of the variety Rkatsiteli is reasonable for both studied stocks
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“KORETRON” MINERAL FEED ADDITIVE IN DIETS FOR YOUNG PIGS ON FATTENING
06.00.00 Agricultural sciences
Description
The present article is concerning with the research of influence of new mineral additive «Koretron» in diets for young pigs on meat performance. The mineral additive «Koretron» adsorbs and removes mycotoxins from the body and is the source of water-soluble silicon, which is necessary for stable functioning of intestine and stomach smooth muscles and for improving of calcium digestibility. It is proved, that the considered feed additive has positive effect for animal growth intensity because it has contributed to increasing of both total and relative weight gain of young pigs on fattening. It is determined, that the mineral additive «Koretron» has positive influence on meat productivity of animals from the test group: killing-out percent, hot carcass weight, rib-eye area as well as weight and meat yield, fleshing index have been increased. The considered mineral additive has contributed to improving of chemical composition of meat: the content of dry matter both in the average meat sample and in the longissimus dorsi, content of nutrients synthesized in carcass meat, energy value of carcass meat, biological value of meat have been increased. The data received during our test give evidence of high bioavailability of water soluble silicon in tested additive, which has activated metabolic processes in the bodies of young pigs on fattening and, as a consequence, the gain of their live weight has been increased and morphological structure of carcasses and meat quality have been improved
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