№ 130(6), June, 2017
Public date: 30.06.2017
Archive of journal: Articles count 87, 224 kb
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Description
In the article, we analyze the measures that the lawenforcement authorities of Tsarist Russia undertook against the process of bringing the criminal income into the economy of the country and using it for the extremist and terrorist activities. The fact that the amount of illegal incomes in Russia in the late XIX century and the beginning of the XX century increased massively, and these incomes were used in the social and political life in quite a peculiar way, confirms the idea that in the democratizing society undergoing a number of social reforms many political organizations recourse to searching for and forming illegal sources of financial incomes and further money laundering to support their activities. The increase in crime, especially in the economic sphere, strains social relations, instigates different organizations and movements struggling for power to receive financing from criminal sources. In their turn, the organizations and movements use the criminal incomes for the political struggle, masking it behind noble causes. Criminal associations arising against the national backdrop manipulate the political, cross-national and other kinds of contradictions, existing in international and interstate relations. With the aim of laundering the “shadow” funds and in defiance of the national interests, they use the services of foreign banks and special agencies of antagonistic countries
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STRONG LEADER – THE KEY TO A STABLE AND STRONG POWER
DescriptionIn the work we present the analysis of influence of the personal qualities of the head of state on methods of implementation of state policy on developments in domestic and foreign policy, the image and the position of the state in the international arena
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Description
The article examines the elements of criminalistic characteristics of crimes committed by representatives of local self-government bodies on the basis of investigative practice studies. The methods of committing crimes have been revealed. There are some recommendations and a list of circumstances related to the situation of crimes committed by representatives of local self-government bodies
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11.00.00 Geographical sciences
11.00.00 Geographical sciences
DescriptionAn analysis was made of the conditions for the formation of runoff floods and floods in river watersheds, which is an important part of the assessment of water and resource potential in floods in river basins. The article proves that in order to protect the territories from flooding in river basins, it is necessary to know the climatic and anthropogenic factors, the hydraulic regime of rivers, the relief of the terrain, the engineering-geological and hydrological conditions for the formation of floods and floods. The forecast of parameters and levels of emergency caused by the spring-summer flood of 2017 is fulfilled. The practical focus of the study is the possibility of developing recommendations for the justification of measures to fight floods
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Description
The expediency of the «direct-costing» system in Russian organizations as a whole is considered in the article, as well as the necessity of using direct-costing in the organization of the ASTC «RIS» with rice production and sale as main activity. The advantages and disadvantages of using this system in the context of the analysis of the ASTC «RIS» activities are considered; the essence of the system «direct costing» is revealed. Besides, the authors have extended the need of presenting the cost accounting organization characteristics in general and its comparison with methods of accounting in the use of «direct-costing». The necessity of the introduction of this system in accounting organization in the Russian organizations is proved. With this aim, an analysis was conducted of rice prime cost changes using the system of «directcosting»; the authors have determined the break-even point, selling price and provisory profitability. All the performance indicators of the organization show the need for the introduction of «direct-costing» system in ASTC «RIS». Considering the possibility of implementing the «direct-costing» system in parallel with the traditional cost accounting system, the authors give characteristics to operations management and selling profitability, that allows to be more responsive to market conditions in pricing and to assess the contribution of each division in the organization of ASTC «RIS» in general, aimed at improving the efficiency of rice production
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CONCEPTUAL FOUNDATIONS FORMATION OF INFORMATION SECURITY SYSTEM FOR A PRODUCTION ENTERPRISE
DescriptionIn connection with the informatization of production, scientific-technical, social and public activities, the emergence of the digital economy, there is a need to protect effectively sensitive and confidential data. The solution to the problem of creation of system of information security becomes particularly relevant and significant, since with the advent of complex automated information systems significantly increased the quantity of information stored in the computing device, in single databases have become integrated information for various purposes, greatly expanded the number of users having access to the information resources of the enterprise. In the article, we have proposed and scientifically based conceptual foundation and principles of construction of modern system of protecting information files to manufacturing enterprises, which constitute commercial secret, from damage and unauthorized access. We have identified the information that requires protection from competitors and intruders, identified infrastructure their protection and the mechanisms for their own reliable operation of protective systems. It is shown that the objects to be protected from potential internal and external threats and illegal acts are staff, material, financial and intellectual resources, means and systems of informatization and protection of all types of resources. The basic principles of information security production of the enterprise are the mutual responsibility of management and staff, legitimacy, cooperation with law enforcement bodies, maintenance of optimum balance of interests of the company and the individual
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PROBLEMS AND PROSPECTS OF USING INFORMATION TECHNOLOGIES IN ACCOUNTING AUTOMATION
DescriptionThe issues of advanced information technologies in accounting are considered in the article. Some particular features of the Russian automated accounting are revealed and the methodology of ITbased management is demonstrated. The classification of the software products applied for accounting automation is made as well as the rating of the most common programs for IT-based management in Russia is provided. Major strengths and weaknesses of ITsecurity in accounting system are given. The problems of management activity automation during the period of transition to the international standards are considered, among them consideration of time value of money. The assessment of modern automated accounting system in the Russian economy made by well-known scientists is given. Special attention is paid to remote hardware and program resources while solving the problems of IT-based management. The author of the article also considers the problems of application prospects in accounting in self-developing expert systems based on competitive software products. Some particular problems of information security posing threat to the application in information technologies in management are presented. In addition to all this, the practical experience and a high standard of professionalism of an accountant are presented
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Description
Solutions of a complex task of the analysis and assessment of efficiency of interaction of levels and branches of the government intended to provide successful development of regional economy, economy of the separate territory, SEZ are proposed. The task selection is justified based on the results of the analysis of trends, theoretical framework and practices of development management of regional economy and territory. In the study, special attention is paid to the creation and development of special economic zones (SEZ). Proposals and recommendations for improving the tools to control the development of regional economy and economy of certain areas, including a SEZ and to evaluate the effectiveness and efficiency of the interaction between levels and branches of government involved in the creation and implementation of projects of the SEZ are developed. It is shown that the use of the developed recommendations improves the prospects for successful development of territories and increases the effectiveness of management of regional economy and development of the SEZ
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“ACCOUNTANT” PROFESSIONAL STANDARD: PROBLEMS OF APPLICATION AND WAYS OF SOLUTIONS
DescriptionProblems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
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ECONOMIC GROWTH IN THE KRASNODAR REGION
DescriptionThe article considers the economic growth and its components, the main indicators, targets and the effect that it has on the economy. In addition, we briefly describe the main trends of the economic growth of the Krasnodar region and the forecast of their change over the next 2 years