№ 125(1), January, 2017
Public date: 31.01.2017
Archive of journal: Articles count 57, 133 kb
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Description
International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
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ESTIMATION OF ECONOMIC EFFICIENCY OF RABBIT BREEDING
DescriptionThere were determined the factors that form the most attractive area of investment for the enterprises of agrarian and industrial complex with the aim of achieving maximum efficiency of production. There were identified the advantages of the rabbit-breeding as one of the most attractive areas of investment. There were revealed the causes of the growing demand for rabbit meat, its advantages compared to other types of meat. There were determined the trends of rabbit meat sustain-able demand formation. There was revealed the level of competitiveness in the sector, there were the most evident competitors on the territory of Krasnodar region. There were determined the main trends of the further development of rabbit breeding, the main one must become the breeding of animals on large industrial enterprises with the use of the system “empty-occupied”. There was calculated the economic effectiveness of investments in construction of the rabbit breeding farm with the use of the system “empty-occupied” on the territory of the largest producer of agricultural products of the JSC “Kuban” in Ust’-Labinsk district which is a part of the agricultural holding "Kuban". There was determined the most rational structure of demand of rabbit meat to different channels of realization, there were calculated the current costs on the realization of the project. There were determined the most accept-able costs of realization with the account of consumer demand peculiarities. The realization of the project allows us to obtain the quite high level of profit and commercial profitability. The rationality of investment of rabbit breeding business is affirmed by too high indexes of the project’s effectiveness
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Description
Under conditions of high competition, marketing of educational services is seen as a management tool for the establishment of additional professional education and improve its competitiveness. In this regard, a quantitative characteristic of a state and dynamics of key parameters of establishment of additional professional education based on monitoring of efficiency of marketing activity has become urgent. We have considered existing methodical approaches to evaluating marketing effectiveness of educational institutions. The two-component technique of assessment of efficiency of marketing in institutions of additional professional education of an agrarian profile including the complex diagnostic analysis on key blocks and their significant characteristics and assessment on the basis of the adapted technique of definition of stability of development of social and economic system, considering specifics of activity of institutions of additional professional education of an agrarian profile is developed. The author's system of indicative indicators in the main directions allowing realizing the general principles of marketing in system of agrarian educational institutions is offered. We present results of assessment of stability of development of educational institution present on the example of institute for personnel refresher training of agro-industrial complex (Zernograd, Rostov region)
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PARAMETRIC IDENTIFICATION OF THE PROCESS OF DRYING CORRUGATED BOARD
DescriptionThe article identifies the unknown parameters of the transfer functions of governing and operating channels of the control object. To do this, we have carried out processing of results of experiments. It is shown that there is not only dynamic but also static nonlinearity of the control object, expressed in physically less persistence processes increase the pressure by increasing the opening of the steam regulating valve compared with the opposite processes
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INSTRUCTIONAL DESIGN OF NAVY MEN FORMATION READY TO STAND AGAINST PIRATES AND TERRORIST AT SEA
DescriptionUnder present-day conditions, coalition of states, including Russian Federation has its warships performing safe navigation objectives and cargo vessel convoy escorting in areas under threat of pirates in accordance with UN resolution. Preparation of Navy ships that perform combat duty missions in areas of high piracy activity in order to protect cargo vessels involves not only solving of manning and logistics problems, but also targeted formation of highly qualified Navy men always ready to successful implementation of such specific tasks. Such organizational and educational activities should be managed with the use of Instructional design of the military-pedagogical process. Instructional Design is an objective necessity for the development of the subject's military-pedagogy, educational activity of the projective imagination, thinking, effective course of action. The author refers to this Instructional design to form Navy men ready to stand against pirates and terrorist at sea as a phenomenon that combines educational theory with innovative practice and targeted at comprehensive training of warship personnel to perform its duties. The article justifies the target programme to form Navy men ready to counter pirates and terrorists at sea. The programme contains six separate and interconnected modules with topics, providing crew members with the necessary knowledge and skills to form a high-level of readiness for upcoming professional military activities at sea
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PREPARATION OF LUMPY VEGETABLE WASTE IN PRODUCTION OF MODIFIED BUILDING MATERIAL
DescriptionRational and efficient use of natural resources is an important element of sustainable development. Waste is a significant loss of material and energy resources. Recycling and disposal of waste can be a cause of pollution, harmful substances and infections on people. Index of waste production is closely linked to the level of economic activity in the country and sums up the structures of production and consumption that are formed in the society. Reduction of capacity size of waste production is a measure of promotion of the economy sector to less material-intensive structures of production and consumption. Phytogenic wastes are mostly formed in the timber industry, and also are pollutant source of environment. Continuing production and accumulation of waste is a serious environmental problem. The main reason for these circumstances involves insufficiency of power in added-value wood processing, that increase the problem of integrated utilization of low-grade wood, small wood and demolition wood. As a result, the main competitive products in the timber complex of the Krasnoyarsk Territory are industrial wood and roundwood. Solution to these topical issues of optimum use of the resulting waste in the Krasnoyarsk Territory needs to be solved with the help of mathematical modeling of process optimization of recycling lumpy plant waste. Rational use of lump plant waste is one of the most serious and, unfortunately, unresolved problem
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Description
At present time, the authors consider the urgent problem on preparation of a prosecutor to the realization of criminal-procedural function of establishment of objective truth in a criminal case for law enforcement practice. The conclusion on realization of the present function by a prosecutor is substantiated on the basis of directives of a general prosecutor of the RF, a prosecutor of Krasnodar region, the conducted poll of present employers of bodies of a public prosecutor's office of the RF, opinions of scientists in the sphere of process, authors’ own arguments and practical recommendations on preparation of its execution are given. The complex analysis of criminal-process authorities of a prosecutor allowing it to achieve the effective establishment of objective truth in a criminal case is carried out
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A POSTAGE STAMP AS A RESOURCE OF INFORMATION IN THE HISTORY OF AGRONOMY
DescriptionThe article considers illustrative images of plants on the postage stamps as a resource of information of agronomy history. We have shown the technology of education process. The first is the creation of the images base; the second are analysis, comparison, interpretation and search of new information. The method of sketches as the basis of the iconography of plants images was presented in this work. Analysis of the images allowed identifying several thematic blocks. Agriculture, growing in the country, the history of the plants spread, the technology of processing, product export and promotion of agronomic knowledge through agricultural exhibitions. Object of the analysis is a postage stamp. Stamps reflect the whole life of people, their history and modernity, environment, agriculture, science, culture and art. A stamp is a kind of "business card", it is a witness of the era. The main idea of the base images is receiving new knowledge about an object by collecting images, visual analysis, searching for information and studying material; in fact, it is a new approach to obtaining new knowledge, motivated and exciting approach to receive scientific information. Created database of images on the history of agronomy on the basis of stamps allows to use them actively in the learning process, and may be used as the individual topics for researches
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10.00.00 Philological sciences
DescriptionThe article discusses the specific character of the representation of the notion “Security Architecture” presenting the concept “Construction” in Russian, German and English linguistic fields. The peculiarities of the cultural and historical development, fundamental divergences of the political systems, levels of economic and social progress, different world -view and world interpretation of Russia, Germany, Great Britain and the USA resulted in causes of the polar appreciation of the notion “Security Architecture” from the point of view of national and international interests. The increasing tendencies of the global changes in the world politics and political line of these countries are reflected in lexical language figures and in social journalism realized in the political discourse. The undertaken trends of the lexical-semantic and comparative analysis of present lexical units and certain texts of Russian, German and Anglo-American printed mass media and research papers have revealed the different comprehension of the notion “Security Architecture” in the national linguistic cultures. It made possible to draw a conclusion on polar connotation of the notion in Russian, German and English conditioned by the specified tendencies in political, ideological and economic fields. To the opinion of the author the notion “Security Architecture” presented by the concept “Construction” because of its actualization may claim to be universal and therefore be related to the constants of culture. In this regard, the analysis of the notion “Security Architecture” as a part of the present concept is of a substantial interest. Due to results of the present research, the author resumes the peculiarities of explication of cognitive signs and the reasons influencing the transformation of the notion in Russian, German and English linguistic cultures
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Description
In the face of rising threats to national security of Russia, particularly acute has a specific and purposeful work on education of modern generations, capable of spiritual perception values, ideals, traditions and life attitudes of the generation of Winners. This work takes place in a complex political situation related to the attempts to revise the results of World War II, the intensification of practices of glorification of fascism, attempts to impose Western-style democracy. The main reason for this – the oblivion of tradition and the lessons of history, continued in the names, symbols and meanings inherited by contemporary generations in spiritual heritage from generation of Winners. The current situation reflects the significant features of the contemporary ideological confrontation, walking in mass communication. There is a struggle for hearts and minds, and move in convenient in the context of globalization interpretations of certain events constituting a once of key importance to society. We justify the development strategy of innovative development of a regional system of patriotic education of young people, through them developed main directions (forming the "innovation centers", the integration of ideas, technologies and human capacity, synchronization of activities of education, culture, youth policy, public organizations, the establishment of a regional cluster) and indicators (the degree of social cohesion, the attraction of investments, increased status subject position of, variety of innovative models, well conditions for innovation, the development of a management culture) of innovation structures – regional scientific-innovational socio-pedagogical complex of patriotic education