№ 69(5), May, 2011
Public date: 30.05.2011
Archive of journal: Articles count 37, 76 kb
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MANAGEMENT ACCOUNTING AND CONTROLLING: CATEGORIES CORRELATION
DescriptionIn the article two basic approaches of the controlling and management accounting correlation are considered. Informational and synonymous approaches are regarded from the point of view of various authors
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Description
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
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01.00.00 Physical-mathematical sciences
DescriptionCriterions of the choice of electronic blocks of calculate technique means, that require special (higher) attention in point of view of their diagnostic and technical state prognosing, are offered in this article; an example of using of the hierarchies analysis method to determine such elements is considered
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Description
In this article the review about the results of syntheses of new derivatives of pyrasoles,I soxazoles and pyridines, containing furan fragment is given. New methods of the syntheses of material are offered and estimation of their biological activity is made
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EXPLORATION OF TECTONIC PARAGENE-SISES, AND THEIR INFLUENCING ON THE HILLS CONSTITUTION
04.00.00 Geological-mineralogical sciences
DescriptionIn this article, the tectonic framework of terrain of construction of a railway tunnel №6 is considered: mated automobile and railway Adler – Alpika – Ser-vice mountain-climate health resort. Endogenic allocation of a fracturing in a rocky block in directions and a density function on a block is learnt in details. The fracturing assaying on reference stages has demonstrated all spectrum of allocations of the basic linear flaws and the loosened bands
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EXPRESS METHOD OF EVALUATING OF OLEIN ACID MASS PART IN SUNFLOWER-SEED OIL
DescriptionThe article gives the results of elaboration of the express method to define olein acid mass part in high olein sunflower-seed oil
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Description
The article describes the method of performing calculation the resultant drifting of pollution discharged into the sea as wastewaters of fishing ships. It presented formulas for discovering the drifting of ship’s waste water fields in the seaward districts of western Kamchatka. Results of calculation the wind’s summary vector at 50 km distance from the shore meteorological stations of western Kamchatka based on direction (compass point and degree) and average monthly speed are presented. The analysis of these results gives the conclusion that waste water fields from the ships could reaching western shore of Kamchatka and pollute it
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GENESIS OF THE POSTPONED TAXES AS CATEGORY OF THE ACCOUNT
DescriptionIn the article, consideration of historical aspect of oc-currence and development of postponed taxes in inter-national and domestic accounting has been made. The existing methods of their account are analyzed
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GLOBALIZATION PROCESSES OF BANK SYSTEM OF RUSSIA DURING THE POST CRISIS PERIOD
DescriptionNowadays, the bank system of Russia tests an increasing competition from powerful transnational credit conglomerates. The processes of internationalization occurring in credit sphere develop rather fast rates, being one of actual processes of transformation of bank sector of Russia. World financial crisis has acted as the catalyst of process of merges and absorption of bank structures. In article the credit system of Russia during the post crisis period is investigated, the positive and negative factors influencing dynamics of development of financial sector of the country are allocated. The author offers directions which will help bank system of Russia to compete to world credit structures
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SYNERGETIC INFORMATION THEORY Part 4. Quantum aspects of reflection of final sets
DescriptionFrom the positions of synergistic information theories, quantum aspects of the information reflected by final sets of elements are considered. Such concepts, as quanta of the information and quanta of reflection, bits of reflection and their quantum capacity, the re-flected images of sets and information borders of their existence are thus added into consideration