№ 131(7), September, 2017
Public date: 29.09.2017
Archive of journal: Articles count 124, 307 kb
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BTC: INNOVATIVE CURRENCY OR FINANCIAL CRIMES INSTRUMENT?
DescriptionThe article describes definition of a new type of crypto currency and innovative payment system. It outlines the relevance in connection with the fact that Bitcoin is gaining popularity. For the first time in history Bitcoin exchange rate reached $ 4000 per token. It is noted that despite the growing popularity of Bitcoin, Russia's opinion about Bitcoin's official status is ambiguous: Bitcoin is not officially recognized, as a means of payment, and, at the same time, as noted in the official report of the Central Bank of Russia, is not prohibited. The main types of fraud using of crypto currency are listed. The negative consequences of the introduction of crypto currency into circulation have been studied and analyzed. The main advantages of Bitcoin are described: it is easy to use, reliable; its system is open and not subject to counterfeiting. The possibilities of its use for the financial crimes was analyzed. It describes positions of the leading countries of the world in relation to the legal status of Bitcoin. The main principles of the Bitcoin system operation are summarized and systemized; the main vulnerabilities and "weak spots" of Bitcoin are described with examples of the most known crimes in the world using virtual money. The BTC vulnerabilities are described in the article. This data, as well as a description of the main aspects of the Bitcoin practical essence, can be applied in practice as the basis for analysis to identify and prevent financial crimes using crypto currency
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PERFORMANCE MODELS FOR SMALL PROCESSING COMPANIES OF AGRARIAN AND INDUSTRIAL COMPLEX (part 1)
DescriptionThe article proposes a solution to one of the problems of small business, which is creation of a part of the software of management of information system efficiency for small processing enterprises of AIC. The fact is, that currently, there are almost no information systems to support small business. All known information systems have approximately the same list of automated functions, covering the accounting phase, and sometimes phase of analysis. Practically, not affected by the evaluation function of the economic situation, prediction, planning and regulation. The proposed mathematical model has been developed on the basis of the creation of streaming schemes of one-product processing enterprises of agroindustrial complex and mathematical description of the proceeding financial and material flows
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CREATION METHODOLOGIES OF CONSUMER VALUE OF CONFECTIONERY
DescriptionIn the article the analysis of an entity of consumer value is provided, approaches to the description of a concept of value are discussed; problems of a research and measurement of consumer value are updated. The consumer value of goods expresses in a choice from a large number of similar goods, conditions for which can be its cost, qualitative characteristics, gradations, the sizes. It is set that in case of determination of consumer value it is impossible to be guided only by its cost, here its qualitative characteristics, conditions of the supplier and the level of service will be an important index for acquisition by wholesalers. The consumer value of production proceeds from the advantages got by the buyer from his acquisition and costs of its purchase made by it. In addition, to understand priorities of the buyer, it is necessary to select analysis stages of consumer value, which are divided into several processes; they include production, a market research, and questions of sale and support of production. Authors consider the value as one-dimensional and multivariate construction, select three basic approaches to value assessment. It is set that pricing based on prime cost is made from analytics of need of the buyer, with establishment of necessity of goods for it, and its cost should characterize its advantages
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THE MODERN REQUIREMENTS TO AUDIT DOCUMENTATION IN ACCORDANCE TO ISAS
DescriptionThe article is about modern requirements to audit documentation in accordance with International Standards of Audit (ISAs). As the usage of ISAs in Russia obliges auditors to use the new approaches to agreeing terms of audit engagement, audit planning, obtaining audit evidence and forming audit opinion, an auditor has to prepare new forms of audit documentation as the result of an audit conduct. The main standard that contains information about audit documentation is ISA 230 «Audit documentation». It gives definition of «audit documentation», «audit file», «requirements to audit documentation» etc. The author also analyses the theses of some other ISAs that might also contain rules of making audit documentation. For example, ISA 210 «Agreeing the term of audit engagements» obliges auditor to make an audit engagement letter, ISA 501 «Audit evidence – specific consideration for selected items» says that an auditor should conduct inventory of materials and as the result of it make a request for being included into in the inventory committee etc.
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Description
The article covers the theoretical aspects of the regional investment and innovation policy and the investment potential of the region. The key task of regional investment and innovation policy is defined ensuring innovation and reproduction of growth for by using the competitive advantages of the region. The analysis of distribution of the Russian regions on a rating of the investment climate and the characteristic of regions with the smallest and greatest investment risk is submitted. It is revealed that the Krasnodar region, speaking of the investment potential, within the last two years surely takes the fourth place among regions of Russia, and the share of Kuban in the Russia's investment potential has made 2,856%. Thus, the favorable investment climate of the Krasnodar region develops at the expense of the following factors: convenient geographical position, the developed transport infrastructure, availability of unique recreational resources, attractive sales markets, positive climatic conditions and reserves of minerals. We have defined the essence and the main directions of development of the investment and innovation capacity of the region on the example of the Krasnodar region, which include: technology modernization and structural adjustment of the region; forming and continuous organizational support of regional projects and programs; stimulation of development acting and creation of new innovation, scientific production and scientific and technical structures. The scheme of carrying out monitoring of development of the innovation capacity of the region and the scheme of organizational and economic ensuring implementation of the investment and innovation policy of the region have also been developed
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Description
The article examines the key aspects of import of food in Russia at the present stage. The relevance of this problem is necessary to the development directions of rationalization of import substitution, under condition of increase of competitiveness of domestic agricultural producers. The importance of this problem increases in recent years due to sanctions and embargoes, highlights the need for comprehensive studies in the formation of commodity composition of import substitution of food products and determining the key factors of its regulation. The work presents the analysis of dynamics of volume of imports of foodstuffs and agricultural raw materials for their production and its diversification based on import substitution. We discuss main commodity groups of food and, in particular, crop production and viticulture. In addition, we examined the major groups of goods from the point of view of the potential and opportunities for import substitution and selected those items, which, for various reasons, cannot be carried out in the Russian conditions due to climatic and other factors. As a result of the study, the authors concluded that the introduction of anti-Russian sanctions and the retaliatory embargo on imports of foreign agricultural commodities in general had a positive impact on the development of the domestic agricultural business, which is confirmed by the indices of growth of agricultural production in recent years. In addition, if there is further adequate funding of this sector, it is possible to speak about prospects of strengthening of food independence of Russia
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Description
In the article, we show the need of improvement of quality of the public and municipal services and level of satisfaction of the population. It is proved that development of electronic public and municipal services is an important component of increase in effectiveness of control, development of economy and the social sphere and formation of digital economy. Development of the social sphere, the system of public administration, interaction of citizens and the state is possible only using information and communication technologies. It is probed: development of technologies of electronic interaction of citizens, organizations, public authorities and local government; application in public authorities of Russia of the new technologies providing improvement of quality of public administration; enhancement of mechanisms of electronic democracy. There is a need of lowering of duplicating of expenditures on development of electronic public services and portals. Formation of information space taking into account needs of citizens and society for obtaining qualitative and authentic data, use of infrastructure of the electronic government will change idea of rendering the public and municipal services for citizens and will give the following opportunities: one access point to federal and regional services; convenient search and addressing directories; a private office with complete history of operations, addresses and correspondences; legally significant notification messages from the state; interactive informers on penalties and debts; the modern interface with a complete support of mobile use; the help and support for consultation in extraordinary situations; independent control of services and content
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THE POLICY OF TSARIST RUSSIA IN CHECHNYA AT THE TURN OF THE 1840- 1850-IES
DescriptionIn the article, based on factual material, we reveal the policy of tsarist Russia in Chechnya at the turn of the 1840-1850-ies. The article points out that in 1836, Chechnya was not included in the national liberation movement of highlanders of the North-Eastern Caucasus. In early 1840, Shamil was elected the Imam of Chechnya and the Imam of Dagestan and Chechnya. The same year there was a General revolt in Chechnya. Since that time, the center of the national liberation movement in the North-East Caucasus was moving to Chechnya. The article noted that for the conquest of the Chechen population by the king's command despite military means there were made engineering, economic and ideological measures. In the end, these measures and the teachings of Kunta-Haji, which began to spread in the same period of time, influenced the political situation in Chechnya and the minds of the Chechens. And all this, taken together, led to the fact that since the early 50-ies of the 19th century some groups of the society of Chechnya began to show a tendency towards reconciliation with Russia. In the studied time there was a change of tactics of the king's army in Chechnya. The Royal army was moving from trench warfare to the method of the marginalization of Chechens further and further into the mountains, through the construction of forest rides, and consolidated in the captured territory a system of military forts and Cossack villages. In 1850 the Royal army began to implement a plan of invasion of Chechnya which was Dagestan barns. This undermined the economic base of the Imamate heavily. Since the beginning of the 1850-ies and up until 1859, the center of gravity of the Caucasian war was transferred to Chechnya. There would be major events that would create the fate of the Imamate. Thus, the article characterizes the economic and propaganda policy of tsarism and its importance in the conquest of Chechnya; we have also highlighted the military actions against the mountaineers, explored the tactics and the strategy of the king's army in Chechnya
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Description
The article considers the history of formation and development of political relations of Krasnodar territory with the Republic of Cyprus at the end XX – early XXI centuries. Two stages in the development of political relations between the Krasnodar region and the Republic of Cyprus were singled out: the beginning of the 1990s, the beginning of the 2000s. Based on materials of the State archive of the Krasnodar region analyzed the work on the preparation and implementation of the agreement of 1992 between the government of the Russian Federation and the government of the Republic of Cyprus, shows the activities of the administration of Krasnodar region and administration of Krasnodar city to establish political relations of the parties. The attention is focused on the creation of the first Russian Bank with 100% foreign capital – the Investment Bank of Kuban. Conclusions are made about the current state of relations between the Krasnodar region and the Republic of Cyprus
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CULTURAL DISTURBANCES OF RUSSIA IN THE POST-REVOLUTIONARY PERIOD
DescriptionThe article examines the artistic life of the country in the post-revolutionary period, which was characterized by the active creative work, diversity and to some extent inconsistency in culture. It is emphasized that the coup that took place in 1917, provided the impetus as the development of certain areas in the arts and cultural sector in general. It is concluded that the main feature of art as a component of the revolutionary culture of the country was to maintain the ideas of the Bolsheviks and the promotion of the new government, as well as the submission of the new government of each of the areas of cultural activity in Russia. Attention is focused on the fact that the development of art and culture in such difficult and tense post-revolutionary years in the country not only did not stop, but even continued to rise. The Bolsheviks understood the specific role of art, which manifests itself in the fact that it acts as a means of social and psychological impact. After all, art gives a person an opportunity to relive their lives of those who made history and now works. Therefore, it becomes clearer and more accessible sense of political, class and economic relations a lot is through the art. The culture of the country after the fateful October originally reflected the changes in the country and the time itself is filled with a variety of events. Every type of art in its own way conveys the spirit of the era, the atmosphere reigning in the post-revolutionary society. The article says that the Soviet culture was increasingly being filled with proletarian, internationalist, and socialist content. That is why characteristic of that time was the desire to penetrate art in people's daily lives