№ 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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PROCESS MODEL OF MANAGEMENT SYSTEM OF LABOR SAFETY OF A MACHINEBUILDING ENTERPRISE
DescriptionThis article is devoted to the implementation of the process approach in the OSH at a machine building enterprises. The approaches to the construction of process system have been considered, taking into account the open nature of certain system and methodological recommendations developed for QMS processes. Processes of OSH are a part of the general processes system of the machine-building enterprise. However, there is no clear a division of the necessary processes into managerial and main production, in any existing standards, supporting and auxiliary processes. In the article, known schemes of OSH processes are considered and a variant of the scheme is developed which meets all the requirements of the interested parties, influence of the external and internal environment of the enterprise, risks and opportunities. A variant of the decomposition of the process of system functioning with the allocation of subprocesses of the first, second and third levels
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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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THE PERFORMANCE AND NEW FEATURES OF THE STATE PROGRAM FOR STIMULATION OF AIC DEVELOPMENT
DescriptionPractice shows that the state support in our AIC comes to the wrong addressees. Helping big agricultural businesses at the expense of other participants, which often are inherently more efficient and competitive, still makes the position of the existing system of state support very problematic. More correctly in this situation would be to increase help for small- and medium-sized businesses, which are often created from scratch without any support, and, therefore, are more motivated to efficiency and growth. For example, small farms are producing up to 40% of the total agricultural production, but receive only about 10% of the state support allocated to agriculture. This imbalance distorts the competitive environment and hides great injustice of the entire agricultural policy. This is the main reason for incomplete implementation of the reserves in the segment of small businesses. This has a great negative impact on the key units of crediting and selling of small agribusiness forms (SAF). The authors propose restructuring the general support of regional agriculture by blocks of crop production and small agricultural economy in benefit of the SAF due to the possibilities of state support of crop production in the ratio of 2:1, that is to leave the crop to 66.7%, and for the SAF to 33.3%. Under this scheme, small forms over the next 5 years will receive 14.2 billion rubles instead of the planned 6.4 billion. This decision will contribute to the emerging of a healthy competitive environment in the domestic agricultural market and increase the faith of the owners of small businesses in possibilities of their growth and weakening of the principles of cooperation
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Description
The author describes the dynamics of commercial catches and the forecasts of pikeperch catch in 2010- 2016 with an analysis of the causes that affect the state of stocks. The analysis of the effectiveness of the recommended pikeperch catch has been made taking into account the factors that affected the fishery. Researches were carried out to study the population structure, seasonal distribution, migrations and other characteristics of the pikeperch populations in the Azov limans. The obtained data made it possible to assess the state of the pikeperch stocks and give recommendations on their rational use. Based on the results of ichthyological studies, the pikeperch age, length and weight composition have been determined and its biological state has been studied. The preliminary forecast of the stocks and the recommended pikeperch catch in the Azov limans for 2018 is given. The forecast of the recommended pikeperch catch in the Azov limans for 2018 is based on the analysis of the stocks of commercial fish species for a number of years of observations, taking into account the total mortality rate under the influence of the fishery load (commercial mortality coefficient) and the amount of replenishment of commercial population with fish mature for the first time
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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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PERFECTION OF METHODS OF GAS PURIFICATION ON THE BASIS OF SGV-7 GAS SEPARATORS OF VERTICAL TYPE
DescriptionThis article is devoted to the review of existing separation equipment. The principle of operation and advantages of a modern design of a centrifugal-vortex separator is described. The technique of repairing and modernization of obsolete separation equipment is described
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Description
The article gives a detailed analysis of foreign and mutual trade of the Eurasian economic Union as the main indicator of development integration. It is dealt with the amount and structure of foreign and mutual trade of the participating countries. Attempts are made to formulate and predict the main trends of development trade relations. Conclusions are drawn that Russia prejudges integration cooperation, because it is the leader in most economic indicators within the integration group
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MODERN DEVELOPMENTS IN THE FIELD OF SUPERTHIN CRUSHING OF FOOD FIBRES
DescriptionIn this work, we have analyzed the multiple literary sources and summarized the material regarding beet dietary fibers. Their composition, physicochemical, physicomechanical and hygrothermal properties were studied. The study of the particle-size distribution showed that the content of the insoluble fraction exceeded the content of the soluble fractions in all the samples. The use of the secondary products of processing of the plant raw material is also critical; they allow improving the preventive properties of products and enriching them with dietary fibers, protein, and mineral elements. The properties and quality of the raw material are, to the large extent, determined by and depend upon its granulometric composition, that is, upon the size of particles that compose this object. The authors determined the granulometric composition of the studied nutritional supplements. It was found out that the use of the combination of the impacts together with the abrading impact led to the intensification of the process, a decrease in the milling time and the uniformity of the obtained granulometric composition. The choice of the vertical mill as milling equipment in combination with the metal balls added to it to increase the efficiency of milling and uniformity of the granulometric composition of beetroot fibers was proved experimentally