№ 134(10), December, 2017
Public date: 29.12.2017
Archive of journal: Articles count 112, 287 kb
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THE PROBLEMS OF THE TRANSITION PERIOD WITH THE INTRODUCTION OF A SINGLE TAX ON REAL PROPERTY
DescriptionIn 2015, the Federal law introduces amendments to the tax code of the Russian Federation, one of the main changes is the inclusion of a new article 32. In this article of the code addresses the issue of levying tax on property of individuals. the reform of property taxation in the Russian Federation in 2016, and the final realization planned for 2020. Despite the fiveyear implementation period of the reform of real property taxation in the scientific community and citizens, there are many questions and concerns. In our opinion, there are several basic problems, such as the lack of regulations on real property subject to taxation, the feasibility of changing the tax base from the inventory value on the cadastral value of objects of taxation, the need for constant revision of the cadastral value of real estate in rapidly developing urban districts and identifying sources of funding for these works. Given the current crisis situation, administration of municipalities seek to raise revenues, but at the same time it is essential to monitor social tensions of the population, awareness in the media and tax authorities. All activities should be aimed at reforming and improving the legal base and system of cadastral evaluation
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ESTABLISHMENT OF THE RUSSIAN OILBANK PREMIER AS ONE OF WAYS TO INCREASE ENERGY SECURITY IN RUSSIA
DescriptionThe article deals with the energy security of Russia in conditions of sanctions and the globalization of the modern economy in the world community. It is substantiated that energy security is the main factor of political and socio-economic stability of each state. Russia is not an exception. For many years it has been the world's largest net exporter of oil and gas, mainly due to the weakness of the economic system, the main problems of the oil refining industry are considered, given The definition of energy security, the energy security of Russia is analyzed in the conditions of the crisis. An estimation of the export of domestic goods is given, the reserves of the regions are considered according to the level of extraction of oil resources, the rating of the largest oil companies is determined by the level of average daily oil production. It is concluded, that for a successful export, the redistribution of significant oil reserves between regions within the country will require a relatively long period, not one or two years. It was revealed, that the level of domestic production is not fully capable of providing consumers with the necessary products For which Russia implements the policy of modernization and reconstruction of the fuel and energy complex. Russia has been one of the leading oil exporters for many years, the main indicators of the oil sector have been examined, the definition of economic security and energy security has been defined. The energy security of Russia is analyzed in the conditions of the crisis, as well as the globalization of the world economy. A brief description of the energy security policy of the Russian Federation is given. An assessment is given of both the world oil sector and the Russian oil sector, based on this assessment, a conclusion has been drawn about the deteriorating conjecture of the oil industry. A correlation-regression analysis of the effect of oil prices on the quotes of the Russian ruble was conducted, and on the basis of the findings it was concluded that the Russian economy is in a sufficiently strong dependence on oil prices. The possible variant of reducing such dependence through the increase in the role of SPIMEX in the international arena and the creation of an oil benchmark in the Russian Federation is considered and described
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VORTEX TURBULENT FLOWS IN ATMOSPHERES OF PLANETS AND ON THE SUN
01.00.00 Physical-mathematical sciences
DescriptionIn this work, we consider two types of vortex currents-cyclones and anticyclones in the Northern and Southern Hemispheres. Numerical modeling of turbulent flows of these types uses the model of the planetary boundary layer developed by the author. The purpose of the study is to test hypotheses about the influence of the Coriolis force on the formation of cyclones and anticyclones in the northern and southern latitudes. The first hypothesis on the direction of circulation in cyclones was verified in the case of axisymmetric radially converging and vertically rising turbulent flows with a natural Coriolis parameter and viscosity. From the obtained data of numerical experiments, it follows that the current in the northern latitudes circulates in a counter clockwise direction, and in the south - in a clockwise direction, in full accordance with the observational data. Thus, we have shown that a cyclonic flow is formed in a turbulent radially converging flow under the influence of the Coriolis force. The second hypothesis on the formation of anticyclones was verified in the case of radially divergent and vertically descending turbulent flows. Because of numerical experiments, it was established that in this case, the current in the northern latitudes circulates clockwise, and in the south - in a counter clockwise direction, which corresponds to observations for anticyclones. To test the effect of the cyclone (anticyclone) center velocity on circulation, a nonstationary 3D model of turbulent flow was developed. Within the framework of this model, flows in cyclones and anticyclones moving at a constant speed, as well as in shear flow, are studied. Some types of loop protuberances on the Sun are explained by the presence of a vortex turbulent flow starting in the bowels of the Sun and encompassing the chromosphere
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CHARACTERIZATION OF AVERAGE VALUES BY MEANS OF MEASUREMENT SCALES
01.00.00 Physical-mathematical sciences
DescriptionAccording to measurement theory, statistical data are measured in various scales. The most widely used ordinal scale, scales of intervals and relations. Statistical methods of data analysis should correspond to the scales in which the data is measured. The term "correspondence" is specified with the help of the concepts of an adequate function and an allowable scale transformation. The main content of the article is a description of the average values that can be used to analyze data measured in the ordinal scale, interval and relationship scales, and some others. The main attention is paid to the means for Cauchy and the means for Kolmogorov. In addition to the mean, from this point of view, polynomials and correlation indices are also analyzed. Detailed mathematical proofs of characterization theorems are given for the first time in scientific periodicals. It is shown that in the ordinal scale there are exactly n average values, that can be used, namely, n order statistics. The proof is represented as a chain of 9 lemmas. In the scale of intervals from all Kolmogorov means, only the arithmetic mean can be used. In the scale of relations from all the Kolmogorov means, only the power means and the geometric mean are permissible. The kind of adequate polynomials in the relationship scale is indicated
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CONSTRUCTION AND CALCULATIONS FOR DEVICES FOR DRYING CHICKEN MANURE
DescriptionThe article presents innovative technologies and developed methods and devices for drying chicken manure. Ways of their optimization on the basis of screw aggregates and a calculation technique for introduction in production are offered. The results of a long-term research into the search for and development of innovative technologies for the construction of a methodology for calculating not only a device for drying chicken manure with subsequent introduction into production, but also a device for drying bulk materials of agricultural purpose are shown. An example of thermal calculation and selection of the parameters of a drying device is shown on the basis of screw aggregates
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06.00.00 Agricultural sciences
DescriptionIn breeding programs, evaluation of initial material is made on all the stages of developing the variety. Great difficulties for the breeding process are made by absence of modern mechanisms for storing, retrieving, manipulating the relevant data, and using the information previously obtained for use in solving the set breeding task. In order to organize the management of breeding process for development of high-quality rice varieties, based on the urgency of problem of intellectual analysis of data, the Database "Rice Quality" was designed as a set of structured data - the rice quality characteristics identified in the stages of the process of developing variety belonging to the "Rice". In the domain model, the infologic model, a set of parameters for evaluating rice quality in terms of out-of-program components is defined. The program is written in the Microsoft Access database environment using built-in query building tools, forms, reports. The structure of the developed tables includes static and refreshed directories in which the necessary information is stored, the tables are combined into one-to-many relationships, while ensuring data integrity, cascading updates and deletion of fields
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01.00.00 Physical-mathematical sciences
DescriptionThe problem of establishing of the factorization of irreducible polynomials with integer coefficients on prime modules p has been long of interest to mathematicians. The quadratic and cubic reciprocity laws solve this problem for quadratic polynomials and binomials of the form x3-a . More general reciprocity laws solve the formulated problem for some classes of polynomials, for example, with Abelian Galois group, but for polynomials with non-Abelian Galois group, the problem is far from its complete solution. Our study shows how using the results of Voronov G.F., Hasse H. and Stickelberger L., one can find conditions that must satisfy prime number p. Gauss received a similar result for binomial x3-2. Specific examples are given, for instance, for the polynomial x3-x - I, also conditions arc formulated for which a quadratic field is immersed in non-Abelian Galois extension of degree 6. Also, conditions are given under which a Diophantine equation: а12a22-4a22-4a13a3- 27a32+18a1a2a3=D has a solution for integer values of D
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TAX PREFERENCES FOR THE MEAT SUBCOMPLEX: RUSSIAN AND INTERNATIONAL EXPERIENCE
DescriptionThe development of the meat cattle breeding is one of the priority tasks for the state regulation of agriculture. The most important questions of the state support for the meat cattle breeding: terms and limitations, as well as impact on income. Tax preferences currently represent the most universal and stable measure of government support. Special tax regime UAT is the basic mechanism for tax preference policy implementation. Assessment of the UAT effectiveness as a separate measure requires a comparative analysis with other special tax regimes, assessment of other tax preferences, identifying trends in tax administration and UAT analysis from the perspective of state and agricultural producers’ income. The best international practices of tax preferences were considered to increase efficiency. Experience of Canada, China, Argentina, EU, USA demonstrated the best level. Among the most effective tax incentives are the VAT and personal income tax exemptions, non-taxable income level, optional tax period, application of average tax base for the last years to protect from tax sharp fluctuations, reducing the tax base by nontaxable income level, contributions to social funds, fixed-taxing principle (fixed amount depending on the category of payer). In order to increase UAT effectiveness based on completed analysis of Russian and international experience we proposed recommendations and terms taking into account budget incomes and the goal to improve competitiveness of small business
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THE EXPERIENCE OF CREATING A POPULATION OF MEAT-WOOL SHEEP
06.00.00 Agricultural sciences
DescriptionThe study of the productive qualities of crossbred offspring from different breeding combinations and identifying the most effective ones providing the maximum increase in the production of high quality lamb while reducing its cost is an important problem and is essential for further development of methods of creating a new type of precocious meat and wool sheep. In the Rostov region in the result of the establishment of populations of meat-wool sheep there are several groups of animals with different characteristics and hereditary inclinations. As the base of the work there is a method of mating and breeding of sheep of the desired type. The article presents the results of one of the fragments of a large complex work in which the possibility of using three-pedigree hybrids, created with the involvement of potential salskaya, edilbaevskaya and intense meat-wool breed, which is severokavkazskaya, to improve productive quality in the breeding of sheep. We have evaluated productivity and biological features of hybrids and proved the economic efficiency of their use in the production of mutton. We have given the results of the control slaughter and assessment of qualitative indicators of the meat of young sheep. The set of indicators characterizing meat productivity and meat quality revealed that the superiority of the studied indicators remained for two - and three-bred cross cattle. Hybrids have a higher rate of growth and quality parameters of meat productivity. These options are simple and complex industrial crossing are promising and can be implemented and used on the farms of the zone of breeding Merino sheep. Thus, the use of crossbreeding gives an opportunity to convert a flock of sheep in the desired direction quickly. At the same time, three-pedigree hybrids better combine the valuable qualities of the used species
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TRANSFORMATION OF SOCIALISM AND CONSERVATISM IN THE POSTMODERN AGE
DescriptionThere were considered the problems and prospects of opponents of ruling liberal ideology – socialism and conservatism in the article. It is proven, that the main problems for socialism and conservatism water down their social basis as well as their exclusion into theoretical area. Dynamics of socialism and conservatism under the influence of neo-liberal practice is rather contradictory and differently directed. From one hand, it makes many left and right politicians take principles of neo-liberalism going to compromise. From other hand, sides strengthen the radicalization of more serious supporters of these ideologies. Nevertheless, the opponents of liberalism are not devoid of prospects. Losing its total character inherent it in the "age of ideology", these ideologies can remain relevant for a partial (molecular) level. Intensifying social inequality present social fields for development of socialistic ideas, but value deformation activate the conservative postulates