№ 130(6), June, 2017
Public date: 30.06.2017
Archive of journal: Articles count 87, 224 kb
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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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Description
The article formulates and solves the task of discrete control in the thermophilic stage of the composting process. It is shown, that considering the relay control entity to maintain specified process conditions requires the organization of the sliding mode. We have solved the problem of minimizing the temperature deviation of the substrate from the set values and the deviation of the oxygen concentration in the gas phase of the bioreactor from the specified values. The article shows an algorithm to compute the discrete control of the composting process in the thermophilic stage. This article was prepared in the framework of the scientific project 16- 48-230441 a(R) "Mathematical modeling of the processes occurring in the automated installation for year-round production of organic fertilizers in the conditions of the Krasnodar region", financed by RFBR and the administration of the Krasnodar region
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PROSPECTS AND PECULIARITIES OF THE DEVELOPMENT OF CHAT-BOTS
DescriptionTo date, a necessary condition for progress in the field of information technology is wide adoption of standards and technologies of information systems used for hardware and software products. Building software of computing and information systems, based on the ideology of open systems, allows to solve successfully the problem of software portability on platforms of various manufacturers, the problem of interchangeability of components and, most importantly, ensures the integration of devices and users in a variety of computing and telecommunication networks. It should be emphasized the fact that to date the successful implementation of any significant projects in the field of information and computer technology, management of information and telecommunications is not possible without coordination of development with existing standards in the field of information systems and, in some cases, the development of new standards. In the transition to a unified computing telecommunications systems principles of information systems form the basis of technology integration, the establishment of sectoral, regional and national information infrastructures and their interactions on a global scale. Therefore, we can conclude that the technology of information systems today is the working environment in which there is a development priority
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Description
It is known, that the voltage deviation from the nominal value leads to a change in the technical characteristics of the equipment and may cause a violation of their working ability, including leading to an emergency. The article deals with the known structural diagram of single-phase voltage stabilizers of AC power, the peculiarities of their work and their disadvantages. To improve the performance characteristics of single-phase AC voltage stabilizers, we have proposed a functional scheme of the stabilizers performed on transformers, autotransformers and optosymistors. The article considers features of the proposed circuit voltage stabilizers. To stabilize three-phase voltage we have proposed using a three-phase stabilizer. In this case, to improve the reliability of the reserve there may be a single-phase stabilizer, which automatically connects to the appropriate phase at malfunction of one of the working electronic voltage stabilizers. To stabilize three-phase voltage, a stabilizer can be made based on the three-phase transformer. In comparison with the use of a single-phase stabilizer in a three-phase system, the voltage stabilizer will have improved weight and overall dimensions. To significantly improve the technical characteristics of voltage stabilizers, working in the autonomous power supply systems, it is possible only through the use of modern mathematical apparatus, allowing to simulate the physical processes in power circuits of stabilizers in nominal and emergency modes of operation
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THE PATH FOR IMPORT- SUBSTITUTION OF THE USE OF FOREIGN BREED PIGS
06.00.00 Agricultural sciences
DescriptionThe extensive path for development in the country in the twentieth century caused low competitiveness of Russian pig production. The productivity of domestic pig production was significantly lower than in Europe, US, Canada and China. Feed costs per 1 kg of gain were 2-3 times higher with a low yield of piglets from a sow per year: 14-16 with an average European 25-27 heads. The country did not have enough meat; as a result, a significant amount of meat products was imported to Russia. Restrictions on imports in connection to the imposition of embargoes contributed to the increase in demand for domestic products and opened new opportunities for Russian producers. One way to increase the production of pork is to use pigs with a high genetic potential for productivity, imported for breeding from Canada and Europe. Based on the conducted studies, it has been established that pigs of foreign breeding have high reproductive qualities, which proves the expediency of their application in commercial pig production to increase the efficiency of the industry development and reduce the import of pedigree youngsters from abroad. The implementation of two breed gilts will help increase productivity in the industrial pig production
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Description
The article formulates the concept and developed a notation for representing the organizational structure, allowing designing the organizational links with depth to the operations performed, and taking into account their branching. The main difference between the proposed concept and the notation of hierarchical levels and the composition of the organizational structure is the mandatory allocation of all posts, as well as the division of each link into two spheres: hierarchical structure and process structure (processes, functions, subfunctions, operations). Using the proposed notation, the concept of the application of queuing theory to the evaluation of links in the organizational structure was improved and expanded with application of efficiency models for single- and multichannel systems that were transformed to the average number of operations performed by the employee; average time of operations; the average number of operations that are pending and the average waiting time for operations. For their calculation, models for the intensity of the workflow and the intensity of operations were developed, based on the mathematical modeling of the annual workflow distributed on a working day, and the laboriousness of performing operations, combined into subfunctions, functions, and processes. To calculate the complexity of the operations, indicators were used for the frequency of the operations, subfunctions and functions, as well as an indicator of the duration of operations and the frequency of the execution of the chains of operations, subject to their branching
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06.00.00 Agricultural sciences
DescriptionThe article reviews the results of studying the influence of mineral fertilizers on the qualitative indices of the Merlot grape variety in the Anapo-Taman zone of the Krasnodar region. The technology of cultivation of grapes on the experimental plot was in accordance with the accepted for the given zone and culture. Agrobiological work was carried out at the optimal time and had a high quality of execution. Grape bushes are laid in a 3.0 x 2.0 m pattern. Formation - a twoshoulder horizontal cordon. On the bushes we formed the same load of shoots and bunches. Scheme of the experiment: option 1 – no fertilizers (control); option 2-superphosphate with a mixture of potassium salt (P90K90) from the autumn; option 3 –nitroammofoska (N120P120K120) from autumn; option 4 – ammonium nitrate (N60) in early spring. Analysis of the results of studies on the study of biological features of growth, fruiting, yield and quality of Merlot grape varieties on the background of the use of mineral fertilizers shows their high efficiency in the conditions of the AnapoTamanskaya zone of the Krasnodar region and can be recommended for use in production conditions. Mineral fertilizers ensures the receipt of dry bulk wine of superior quality control sample (without fertilizers) the concentration of tartaric acid 17.3 25.1 percent, phenolic compounds 17.1 – 40.0 %, and alcohol content of 7.2 and 9.3 %, titratable acids 11.8 and 13.7 %, given extract by 17.4 %, with a decrease of the mass concentration of total sulfur dioxide and pH. The most effective is the introduction of NPK (N120P120K120)
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EXPERIMENTAL RESEARCH OF ARTISTIC AND AESTHETIC NEEDS OF YOUNGER STUDENTS
DescriptionAt the beginning of the article, the author describes the current state of the problems of education of the younger generation. It emphasizes the importance of the formation higher needs, specifically artistic and aesthetic, in personal development. At the same time, theoretical analysis shows that the insufficiently developed methodology for the formation of artistic and aesthetic needs, which confirms the relevance of the chosen research topic. Further, the article is devoted to the experimental research on a concrete example. The author has created and tested a theoretical model of formation of artistic and aesthetic needs of junior schoolchildren at music lessons. The experimental work contained 3 stages: ascertaining (diagnostic), forming (basic) and control (final). The author singled in the structure of artistic and aesthetic needs out four components: motivational-value, emotional, cognitive-operational, and reflexive. The first stage had a diagnosis of according components. The second stage was devoted to experimental work, which contained developed and specially adapted methods that contribute to the formation of artistic and aesthetic needs in children of primary school age. At the third stage, repeated diagnostics and a comparative analysis of the results research were carried out, which confirmed the effectiveness of the developed model and methods for the formation of the artistic and aesthetic needs of younger students
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BUILDING AN EMPIRICAL DEPENDENCE OF THE GRANULOMETRIC COMPOSITION OF FOUNDRY DUST
DescriptionThe article considers the model of granulometric composition of foundry dust. We used the method of particle size analysis, which is based on the dependence between the size and the velocity of a body under the action of gravitational or centrifugal forces. Determination of granulometric composition of the given sample of powder was made using the laser diffraction method, implemented on a laser particle analyzer, Fritsch NanoTec “ANALISETTE 22”. A model of dust particle size distribution has been obtained
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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