№ 124(10), December, 2016
Public date: 30.12.2016
Archive of journal: Articles count 99, 268 kb
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Description
Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry
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POSSIBILITIES OF THE EVOLUTION OF SOFTWARE SYSTEM OF MANAGEMENT DECISIONS SUPPORT
DescriptionThe article discusses the implementation of a software system to support management decisions designed to organize the educational process in higher educational institutions. We have completed argumentation of the development and application of a software system. This system was developed in the department of the computer engineering of Institute of computer technologies and information security, Southern Federal University (SFeDU). The article describes the algorithm of functioning of the system and its structure. The software system includes several subsystems and three external modules: "Personal load", "Materials to the schedule", "Work Plan of the Department". It provides basic information about the developed modules, discusses their purpose and functionality. Initial data for modules were defined. The results of the work of modules are confirmed by illustrations. The article describes the work of the subsystems composing the software system. These are a subsystem of data processing, a subsystem of decision-making and a subsystem of input/output. The structure of all subsystems is detailed at the block level, the purpose of blocks was determined. Resulting files of the module work are generated in an XML-format and can be converted into an Excel-format that considerably facilitates a task of their subsequent use and processing. The system and the additional module possess the convenient functional interface and, considering facilities on adjustment for the concrete user, can be used in structural divisions of various universities
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HYBRID NEURO-EXPERT SYSTEM FOR IDENTIFICATION OF SIGNIFICANT EVENTS TO SCHEDULE TIME SERIES
DescriptionThis article discloses the use of hybrid neural / expertnetwork systems to the problem of finding the significant events of these studies market behavior. The neural network is trained by back propagation, and is used to highlight trends over time. The expert system is used to determine the degree of significance of data
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11.00.00 Geographical sciences
DescriptionWith ongoing climatic changes in the background the tendency to increase the frequency and intensity of manifestations of natural hazards in more parts of the Russian Federation has been observed. The agricultural nature management is most sensitive and reliant on natural factors capable to cause it an extensive material damage. Thereby a detailed study of the natural hazards and risks, which can put the greatest negative consequences for conducting agricultural activity, is required. Analysis and visualization of spatial-temporal dynamics of the unfavorable climatic phenomena can be successfully implemented through modern geographical methods – GIS-technology. In proposed study, the software product ArcGIS as the basic working tool has been chosen, which allowed integrating into a single information environment the electronic spatial oriented maps and databases. In the capacity of model object, which is clearly demonstrating efficiency of the use of GIS-technologies, in the article the territory of the southern taiga of Western Siberia is presented. The currently compiled GIS project by a team provide a formation procedure of the geodatabase by types of natural hazards, a digital cartographic basis and the process of filling the attribute tables necessary data and information with a detailed quantitative characteristic. The multi-aspect spatio-temporal analysis of the agro-climatic parameters with the use of GIS technology, has allowed characterizing the southern taiga of Western Siberia as the territory with rather high extent of manifestation of dangers of natural character. The resume on the rational use of GIS technology for a comprehensive quantitative assessment and integrated regional analysis of agricultural risks of natural origin are proved
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STATE POWER VERTICAL IN KALMYK ASSR ACCORDING TO THE CONSTITUTION OF 1937
DescriptionIn order to describe the state of the power vertical in Kalmykia an analytical review of the Constitution of the RSFSR in 1937 and the Constitution of the Kalmyk ASSR in 1937 was made in this paper. The study reveals features of construction of the vertical of the supreme bodies of state power. The conclusion is that the system of construction of the vertical of higher authorities, establishes a sign of a unitary form of state-territorial structure
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PARTICLE SIZE DISTRIBUTION OF ASH OF NOVOCHERKASSK SDPP
DescriptionThe flowsheet purification of exhaust gases in the Novocherkassk SDPP after the electrostatic precipitator on I-th stage of purification set group cyclone, on the II-nd stage of purification - baghouse. To determine the particle size distribution of fly ash, we selected ash from the transport network to the group cyclone, and the in a group cyclone, and in a baghouse. With the help of the microscope "Biomed- 3" we produced pictures of ash particles with different magnification. Granulometric composition of three selected ash samples were determined according to the mass content of particles of different grain size, expressed in percent relative to the weight of dry ash sample taken for analysis. For size fractions from 10 mm to 0.5 mm sieve method is applied without rinsing with water, for size fractions less than 0.5 mm sieve method is applied with water washing. The particle size of the ash mixture, taken up before the cyclone,
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NOBILITY IN THE RUSSIAN EMPIRE OF XVIII-XIX CENTURIES AS A PARALLEL CULTURAL SPACE
DescriptionParallel cultural space is a phenomenon within heterotopia. All cultural processes and phenomena, taking place there, operated by special laws and regularities. The author substantiates the fact that the nobility in Russia XVIII-XIX centuries is a special time-space with features of parallel cultural space. In particular, a comparison with other privileged strata of the population of the Russian state, the analysis of internal processes and phenomena proves this fact. Originating in the XII century, among the younger princely nobility went quite a long way in the formation of a special service estate. In the XVIII century is its final form as an aristocratic layer Russia, and the author argues that it is from this time can be observed heterogeneity of the space in which the nobility and there. His positions, access to the broad cultural, political and social benefits provide excellent conditions for the separation of the nobility in a single cultural space, which, in turn, determines the new phenomena. This fact forces us to take a fresh look at the problem in a certain culture formation development in the environment for cultural security problem and reveals the principles of heterotopic spaces functioning
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DYNAMIC OPTIMIZATION OF GRAIN DRYING PROCESSES USING A CONTINUOUS MANAGEMENT SYSTEM
DescriptionThe article considers the dynamic optimization of the drying process of grain by proper selection of the required parameters. The calculations of the optimal parameters of the control device
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Description
In this study, the authors have defined the acute, subchronic and chronic toxicity of Uritosom preparation, and also its skin-irritating and sensitizing action. The studies that determined the acute toxicity of the drug Uritosom found that remedy which intended for the treatment and prevention of diseases of the genitourinary system with internal method of appointment during the entire observation period did not cause the death and acute toxicity in laboratory animals. In the study of subchronic and chronic toxicity of the drug Uritosom throughout the observation period in both experimental groups death and acute intoxication in animals not registered, also there were no negative phenomena in behavior, reflexes were saved. Consequently, the preparation according to the degree of impact on the body of warm-blooded animals refers to low-hazard substances (4th class of hazard according to GOST 12.1.007-76). Study of the irritant action of Uritosom preparation was carried out in two series of experiments. In the first series of experiments was determined irritating action by conjunctival swab sampling method, in the second - by skin application. The study of the sensitizing action of the drug was determined by the method of maximum sensitizing effects. The authors have found that the preparation has no irritating and sensitizing effect on the tissue in its application zone. On this basis, Uritosom preparation at different ways of application is low-toxic and it can be recommended for clinical research
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Description
The article presents the results of studies of vitality and of the correlation variability of morphological traits cenopopulations Lilium pensylvanicum Ker.- Gawl. on the natural territory of the Yakutsk Botanical Garden and in cultura. The study shows variability of their parts (variability) and the estimation coenopopulations vitality (vitality)