№ 123(9), November, 2016
Public date: 30.11.2016
Archive of journal: Articles count 141, 382 kb
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Description
The offered article considers one of key problems of the Soviet history. It is an activity of governing bodies of the national economy in the period of the New Economic Policy in separately taken region — the Republic of Kalmykia. As a result of a research it is shown how archival materials and separate types of sources are used in studying of the designated problems, how the revealed sources interact between themselves in research works. The publication of new archival documents and their variety demonstrate that the new milestone begins in studying problems of governing bodies. It is connected not so much with specific updating of documents as with change of a technique of the analysis. The main attention begins to be paid to subjective factors and circumstances. In this regard further development of source base in studying of system of governing bodies in Kalmykia will be defined by modern ideas of the place and a role of the historical document in understanding of the past
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TO THE ISSUE OF PRINCIPLES OF TAX AUDIT CLASSIFICATION
Description
The article deals with the research of methodological principles of tax audit development. In particular there is analyzed one of the most important methodological issues - the selection and classification of the basic principles of tax audit. The basic methodological approaches to the classification of principles of various economic phenomena including audit allocated to various domestic researchers are analyzed. The possibility of development of tax audit methodology on the basis of the audit and management methodology is explained. By the analysis results the classification criteria of the principles of tax audit are highlighted. Relying on the provisions of international audit standards, Code of ethics for professional accountants, Independence rules of auditors and audit organizations, scientific economic literature addressed the issues of selection and justification of principles of auditing and principles of tax audit, taking into account the selected criteria the author offers a classification of principles of tax audit. A brief description of each selected group is given. The proposed approach to classification of principles of tax audit deepens the methodological framework of the study area and thus its use contributes to the quality of inspections undertaken. In the research process the author used the General scientific methods and various special teaching methods aimed at the discovery and scientific justification of key issues raised in this article: methods of analysis and synthesis, induction and deduction, comparison and generalization, grouping and systematization, classification
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COMBINATORY METHOD OF NUMBERS′ FACTORIZATION
01.00.00 Physical-mathematical sciences
Description
Problem having elementary formulation makes us look for its easier solution. So the combinatorial method of positive integer’s factorization is an attempt to do it. The combinatory method possesses simple algorithm, leading immediately to finding out all the factorizations and identification of all prime numbers on any interval of the positive integers. Prime numbers don’t carry any information except their own magnitude. Composite numbers, possessing divisibility properties provide possibility to discover the law of their distribution. The achievement of this purpose also completely solves the problem of finding out the law of prime numbers’ distribution
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COMPLEX PROCESSING OF BEET PULP USING METHODS OF BIOTECHNOLOGY
06.00.00 Agricultural sciences
Description
The article analyzes the possibility of complex processing of one of the most important secondary raw materials of Krasnodar region – sugar beet pulp with the aim of obtaining a food product and enriched feed additives. Meanwhile, the use of environmentally safety technologies that cause minimal harm to the environment and human health is provided. One of the most valuable components of sugar beet pulp after extraction of sugar is pectin substance. Sugar beet pectin substances have high complexing ability and are used not only in food industry, but also in medicine. They are natural detoxifiers and antioxidants. Currently, only dry powder pectin is produced from sugar beet pulp and only by foreign producers. Making food pectin extracts from sugar beet pulp will not only reduce the number of processing steps, but also significantly reduce the cost of the final product. Food pectin extracts can be used not only as a standalone product in treatment and prophylactic nutrition, but also as an ingredient in the manufacture of soft drinks, confectionery and bakery, meat and dairy products, etc. The technology of producing a valuable component of feed bioproduct based on spent sugar beet pulp and a microscopic fungus of the genus Trichoderma is described
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CONTROLLING IN THE INNOVATION ECOSYSTEM OF AN AGRICULTURALINDUSTRIAL REGION UNIVERSITY
Description
The article deals with the demand of infrastructure of the innovative ecosystem for management service; the urgent problem of ensuring effectiveness, efficiency and quality of infrastructure management of an innovative ecosystem of university of the agrarian and industrial region on the basis of forming of the problem - oriented management system, the core of which are controlling and knowledge management, is formed; the feature of content of research approach which consists in consideration of new factors of development of management and methods of management in relation to an unstructured object – the innovative ecosystem of university (IESU) possessing many stages of freedom and informal communication channels and movements of an intellectual human capital is described. It is noted that all the elements of management (goals, measurement of result of management, system, process and mechanisms of management) are subjects to change in synthesis of systemic, evolutionary, reproductive, resourcebased approaches and the concept of dynamic abilities to the solution of the problem under study. Two key components of a problem are allocated: infrastructure of IESU and management by infrastructure with the use of modern technologies for the purpose of ensuring of effectiveness of innovative activities. It is noted that the researcher does not need to the management, but good service from the infrastructure. Such service of infrastructure in the majority of IES is absent. Modern practices, theories, technologies, methods and instruments of management of the developing infrastructure of IES remain out of sight of scientific and expert community. Controlling of environmental systems, risks and costs of the innovative process is the essence of the information – analytical, methodical and instrumental support of the process of management by infrastructure of IES. Controlling as a part of the problem - oriented concept treats the management as the service aimed at creation of conditions for the functioning and development of infrastructure of IES and it is considered as a part of management system and it is intended with the information and analytical, methodical and instrumental side to facilitate of implementation of management by IES of the university oriented to result of innovative activities
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TREATMENT OF CHRONIC ENDOMETRITIS WITH THE NEW DRUG FLORINAZOL
Description
In the article data on spread of chronic endometritises at cows are provided. The microflora range, being in genitals of patients with a chronic endometritis of cows is determined. We have developed a new drug called Florinazol and we also determined his antimicrobic and fungicide activity. Researches on determination of acute and chronic toxicity, and also irritant action on a mucous membrane of a uterus and a vagina are conducted. Researches on studying of influence of Florinazol on blood biochemistry at rabbits are conducted. The optimum therapeutic dose and frequency rate of its introduction is determined. By results of researches it is established that 24,8% of the cows containing on a farm with loose housing content and 10,6% of cows on a farm with fastened content have a chronic endometritis. At the same time in uterus content in 84,3% of cases isolated associations of bacteria and mushrooms in 65,2%, in 34,8% - monocultures of microorganisms. Offered by us means the danger class belongs to substances lowdangerous by the 4th. Doesn't possess irritant action, doesn't exert a negative impact on blood biochemistry, and also has outstanding therapeutic performance of 90% in case of its application in a dose of 100 ml intra-vaginal at an interval of 48 hours
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TECHNIQUE OF CHOOSING COMPETITIVE STABLE BEHAVIOUR STRATEGY FOR AN ECONOMIC ENTITIES
Description
The article gives the analysis of the questions that provide economic entities stable functioning in extreme competitive interactions. The task of choosing competitive stable behaviour strategy of the economic entity on the basis of efficient use of a resource is defined in maximine terms. To solve the problem it is suggested to use the means of a multistage nonzero attrition game and a negative-sum “gain”. The ways to overcome major difficulties of a numerical solution of the formulated extreme problem in connection with its dimension and the kind of an optimizable function that might be discontinuous, nondifferentiable and multiextremal are found out. Due to its discrete behaviour a criterial function is given in terms of Taylor approximation. Derivatives in the direction are calculated to find the pair of mixed strategies that is the solution of the considered game. On the basis of the suggested optimal solving algorithm by means of successive approximation maximine value of the efficiency criterion of the economic entity functioning and optimal distributions of the strategies application probabilities that provide its stable (balanced) “survival” are evaluated. The application of competitive stable behaviour strategies based on maximum efficient use of resources allows economic entities to remain viable and provides balanced competitive environment in regional sectors of economy
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Description
The analysis and assessment of risk at the macrolevel in this context is understood as assessment of extent of influence of the external environment (macro environment) on activity of the integrated production system. In the article the model and the technique of calculation of an integrated indicator of risk of an adverse effect of the external environment of the agro-industrial integrated production system is offered. All stages of creation of the model which include representation of basic risk factors of macrolevel in the form of linguistic variables are described, each of basic risk factors is a compound linguistic variable. For obtaining total value of a basic factor the matrix scheme of aggregation of compound factors to basic level is used. The equation of model of an integrated indicator of risk of an adverse effect of the external environment on the integrated production system is presented. The principle of recognition and interpretation of result on the basis of standard fuzzy 01-classificators is shown. Also in this article the interrelation of an integrated indicator with the choice of the strategy of development for business system by definition of a condition of the external environment is shown, and depending on it the strategic scenario of development of business system is offered
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METHODS OF MULTICRITERIAL COMPREHENSIVE ASSESSMENT AND SELECTION OF THE TECHNOLOGY FOR GROWING CROPS
Description
Production and processing of grains have formed a number of cereals-governmental sectors in the national economic system of the country, such as grain production, grain elevator industry, flour, cereals and mixed fodder production, which constitute the grain complex country. The significance and the role of the grain as a commodity in the state economy can not be overestimated. This product, which is totally liquid, has a constant, steady demand at any time of the year, in any region. Ongoing measures to increase grain production and improve its implementation did not have a complex character, therefore, insignificant effect on the efficiency of the industry and the competitiveness of grain production. The shortage was covered by imports.According to the characteristics of management in agriculture, it should be emphasized that the absence of objective and timely information at all stages of production of the plant-breeding, and as a result, non-optimal choice of technology of cultivation of agricultural crops, might result in the fact that the cost of labor and material resources increases significantly, the company does not receive profits, and sometimes suffers losses. When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article discusses the methodology of multicriteria comprehensive evaluation of technology cultivation crops
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TAX PARTNERSHIP LEVEL ASSESSMENT SCORECARD
Description
In the era of economy globalization it is needed to find the new integration ways. Tax partnership reflects these new realities of integration processes in the territory of former Soviet Union, and it can become one of these new concepts. Tax partnership is offered to consider at the example of Russia and Kazakhstan, as the most initiative members of integration processes. In the article sufficient and necessary information base is offered at the initial stage of tax partnership. Information base requirements for the tax partnership level assessment are extended. The article provides the tax partnership level assessment scorecard, which includes two blocks – quality characteristics, and quantitative indicators. Method of tax partnership level assessment scorecard is developed, which allows estimating the reliable level of tax partnerization. Quality characteristics include similarity level of the taxation systems, certain taxes similarity level and tax partnership productivity. Quantitative indicators include the distance between coordinates and variation indicators regarding tax revenues and tax authorities’ examination. There is a great potential for further development and expansion of the scorecard. By the results of this scorecard it is possible to offer a measure package directed to increase tax revenue in the EEU countries and to improve their tax authorities’ examination
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