№ 123(9), November, 2016
Public date: 30.11.2016
Archive of journal: Articles count 141, 382 kb
-
Description
In recent decades, Russia has increased the demand for high oleic sunflower oil and, consequently, for the raw material from which it is derived – high oleic sunflower seeds. Currently existing methods of control of mass fraction of oleic acid in the seed oil of sunflower, have significant drawbacks, due to which sharply raises the question of the development of the Express methods of control of mass fraction of oleic acid. The study presents the results of determining the mass fraction of oleic acid in the oil of sunflower seeds, obtained by known methods (GC and ri), and developed a method based on NMR. The developed method of determining the mass fraction of oleic acid in sunflower seed oil has a number of advantages compared with the known: is not destructive (does not require the extraction of oil from seeds), does not require special sample preparation excludes the use of toxic chemicals, the analysis duration is 5 minutes, ensuring high representativeness of the sample, and the simplicity and automation of the analysis process reduces the requirements for qualifications of laboratory personnel. The developed method of determining the mass fraction of oleic acid in the oil of sunflower seeds can be carried out simultaneously with the determination of oil and moisture content of seeds on commercially available analyzers, but I hope it 1006М, which is currently applied at more than 250 companies of oil and fat industry
-
Description
The specificity of the Byzantining direction in architecture of Romania at the end of XIX- the first half of XX is determined by the presence of two lines: indirect using of Byzantine elements in secular architecture and the "pure" Byzantine style in the architecture of temples. The article is devoted to identifying the particularities of stylistic evolution of Byzantining direction of Romanian architecture in the way of the church construction. Romanian researchers follow to the division of national style into three stages (1886-1906; 1906-1918; 1918- the beginning of 1940)based on socio-political events of 1906-1918 years. Recognizing the certainty of this view the author offers to define it in relation tot he Byzantining direction of the church construction and highlight in its stylistic evolution the following stages: the last third of XIX century is the late historicism; the end of XIX- the end of 1910 s –modern; 1920 s-the first half of 1930s-the interaction of the trends of late historicism, art Deco and partly of functionalism,mid- 1930s - early 1940s-functionalism;the influence of expressionism. In the article the peculiarities of the development of the Byzantine heritage in the temple architecture of Romania have been seen, the medieval prototypes of voluminous and spatial compositions and décor have revealed. The Byzantine style in the architecture of Romania, formed in the tideway of European trends on the base of the Byzantine components of medieval Romanian architecture, became one of the way of solving the problem of national self-identification and leading due to its supranational empire character in expressing the idea of state unity by means of architecture
-
INSURANCE PREMIUMS: HISTORICAL ASPECTS AND INNOVATIONS
Description
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
-
SUBSIDIES AS AN INSTRUMENT OF STATE SUPPORT OF SMALL AND MEDIUM BUSINESS
Description
Subsidizing part of the costs associated with the implementation of individual activities of small and medium-sized enterprises, it is part of the public financial support to small and medium-sized Russian market structures at the federal and regional levels. Forms and conditions of subsidizing small and medium-sized businesses are largely dependent on the mechanism of formation and distribution of subsidiary assets, operating in a particular region. The article examines the key aspects of the mechanism of subsidizing small and medium-sized businesses in the economic system of the Krasnodar Territory. It presents the entities involved in accepting applications and granting subsidies, describes the main types and characteristics of the conditions for granting subsidies in that region. The study found that most of the subsidies for small and medium-sized businesses provide newly registered firms in the initial stages of their work. The authors conclude that in today's difficult economic conditions, direct subsidies to small and mediumsized businesses should act as the primary measure of government financial support for entrepreneurs. The article proposed measures aimed at improving the existing mechanism of subsidizing small and medium-sized businesses in the region, which include the extension of the list of subsidies, including on different branches, the simplification of documentary about registration of applications for subsidies, the establishment of information and advisory centers for the provision of assistance to entrepreneurs in the design documentation
-
ESSENCE AND STRUCTURAL COMPONENTS OF PRINTED MATERIALS
10.00.00 Philological sciences
Description
PR-journalism today has become an integral part of modern life. We are faced with it not only in the media. It enters into all spheres of human activity, and has a serious impact on the public consciousness. Indeed, today this genre in print media is multifaceted, ubiquitous and diverse. In Russia he became not only a part of the economy, but also a part of the mass culture. Interest is due to the fact that the text is one of the most complex in semiotic terms of information and impact models. Thus, we can say that the absolute involvement of each of us in its sphere of influence can determine the place that genre occupies today, including the field of humanitarian studies
-
THEORETICAL AND PRACTICAL ASPECTS OF HARMONIZATION OF EU TAX SYSTEMS
Description
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
-
TECHNICAL AND ECONOMIC ASSESSMENT OF GEARLESS ELECTRIC DRIVES WITH LINEAR INDUCTION MOTORS
Description
In the article we consider questions of use of gearless electric drives with the linear asynchronous engines. Constructions of engines, their features and the principle of action in the electric drives of difficult oscillating motion executed on system the frequency converter – the asynchronous engine, deprived of shortcomings inherent in geared electric drives are described. Recommendations for a choice of an optimal variant of the drive of a working organ of the technological machine which is carried out on the basis of determination of value of the gained technical and economic effect are made. Methods of technical and economic project evaluation are offered: a method of a maximum of economic effect and a method of a minimum of the given expenses, their assessment is given. On the example of the grain-cleaning machine Petkus K531A and the roller-deck machine SGR-400 determination of technical and economic effect is made and an economic assessment of upgrade is given. The conclusion is drawn on validity of use of gearless electric drives from linear asynchronous engines in a technology equipment of agrarian and industrial complex due to lowering of energy capacity of technological processes because of an exception of gears and transformers of a type of movement; in some cases increase in an output of the final product due to increase in efficiency of technological process is watched; implementation of difficult oscillating motion allows to look at execution of a row of technological operations with development of new technological machines in a new way
-
THE IDENTITY OF THE MEDIEVAL FORTRESS ARCHITECTURE ON THE RIVER GODLIH AND OF THE HUMARA SETTLEMENT
Description
The article describes a scientific hypothesis about architectural and spatial identity of a medieval fortress at the mouth of the river Godlih and of the Humara settlement on the Kuban river. It is revealed that the planning structure and spatial organization of these medieval monuments are similar and consist of three parts each: the citadel, the fortress and the open settlement. The citadel was a monumental multi-tiered tower surrounded by a courtyard and a defensive wall. The fortress perimeter was surrounded by a defensive wall fortified with square towers. The open settlement had no artificial fortifications, and was located in a remote place in the vicinity of the citadel and the fortress. The architecture and construction of the walls and towers of both castles are made in the tradition of the Byzantine building culture. Stone setting of the walls and towers of the fortresses represent a veneer made with armored rows of stones with the backing made with crushed stone in lime-stone mortar between them. Because the fortress at the mouth of the river Godlih was badly damaged during the construction of the Tuapse-Adler railway, we can, basing on the analogy revealed, carry out a hypothetical reconstruction, that will serve as a theoretical justification for its restoration and museums
-
CRIMINAL LIABILITY FOR FRAUD IN LENDING
Description
The article deals with the causes of the motivation growth among the population to commit fraud in lending. The article covers the problem of differentiation of a special type of fraud in the area of lending to the general composition of fraud under Art. 159 of the Criminal Code of the Russian Federation. Particular attention is paid to the analysis of the sanctions of Art. 159.1 of the Criminal Code. The author considers the problem of differentiation of criminal punishment for fraud in lending, which is stipulated by a special regulation in relation to Art. 159 of the Criminal Code. There is a proposed calculation of the fine, which should be based on the amount of the damage, and must be proportionate to it. The problem of distinguishing Art. 159.1 of the Criminal Code from the related elements of a crime under Art. 176 of the Criminal Code has been considered
-
MANAGEMENT OF THE FINANCIAL AND THE ECONOMIC STATE OF A COMPANY USING A MATHEMATICAL MODEL
01.00.00 Physical-mathematical sciences
Description
This article focuses on the mathematical modeling of evaluation of financial and economic activities of a company and on definition (based on this model) of such balance settings (line F1 and F2) which would make financial-economic indicators of the activities of the organization optimal, and the total cumulative score was the maximum. The knowledge and the use of the optimal parameters of the balance will allow the managers to plan strategy for the future development of the company. The article analyzes the dependencies of each of the 15 basic indicators (profitability, turnover, financial stability, liquidity and solvency) of financial and economic activity of the organization on the balance parameters. The optimal values of the parameters of the balance and the main indicators of financial and economic activities of the organization have been found. We have also built a mathematical model of optimal control of financial and economic indicators in the form of a problem of mathematical programming. For example, for the company called "Nika" it is shown the possibility of improving estimation of financial and economic condition of the organization. Knowledge of the optimal parameters of the balance will allow the managers to plan strategy for the future development of the organization. To solve this problem we have used the method of generalized reduced gradient implemented in Excel, with which there was found a maximum of the objective function for the article restrictions. The article describes the analysis algorithm of the optimization problem. A common assessment was carried out in stages, based on the calculation algorithm of sequentially improved target functions
pdf 132.577kb
doc 132.577kb