№ 97(3), March, 2014
Public date: 31.03.2014
Archive of journal: Articles count 94, 205 kb
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TRANSFER TO THE SIMPLIFIED TAXATION SYSTEM AS A WAY OF OPTIMIZATION TAXATION OF ECONOMIC ACTORS
DescriptionThis article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base
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06.00.00 Agricultural sciences
DescriptionIn the article we have studied biological and morphological features of perspective varieties of apple-trees of different ecological and geographical origins. Taking into account the requirements of intensive gardening we have defined biometrics, water regime, allowed to estimate the variety and determine its ecological plasticity. We have allocated apple-tree varieties of native selection such as Krasna Darya, Kuban scarlet, Peach, Renet Kuban and Pamyat Easulu; introduced varieties: Enterprise, Fuji, Red Chief, Golden Bee for sortment renewal and creation of intensive plantations of apple-trees in the Chechen Republic
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Description
In today's economic conditions, a bankruptcy prediction is performed using a methodological analysis apparatus of economic and financial condition of the entities. Methodical provision of financial analysis is a tool that is necessary for the most effective management of financial and economic activities of the organization, industry, and region. The task of predicting bankruptcy as an independent problem originated in developed countries after the Second World War. Our transition to a market economy has made an actual assessment of the financial condition of businesses. As a result, in practice, there are many financial analyses of foreign and domestic procedures. The problem of determining signs of insolvency of the enterprise is very complex. Forecasting of bankruptcy can be made with using various techniques, approaches and methods
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BIOCHEMICAL INDICATORS OF PIGS BLOOD OF SPECIALIZED TYPES
06.00.00 Agricultural sciences
DescriptionThe research was conducted at the pure-bred pigs CT and hybrid juveniles CT x L Total protein blood serum was determined refractometrically, protein fraction - a method of horizontal electrophoresis on paper, the level of total lipids - B. Swahn, I. Scand. Researched transaminases (AST and ALT) method of Reitman-Frenkel, alkaline phosphatase - method O.A. Bessey e.a., creatine kinase - S.S. Kuby. Cortisol levels was determined by radioimmunoassay analysis, adrenaline - fluorometric method. Phagocytic activity was installed by Ms. V. Matusevich, bactericidal activity - by the method of Overmoney, T.A. Kuzmina
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Description
Predestination of the prospects of financial activities of businesses today is a necessary and widely used management tool in order to increase the investment attractiveness, as well as to strengthen the financial position, solvency, business activity and profitability of agrarian organizations
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TO THE QUESTION OF FORMATION OF A BUSH OF THE FESCUE MEADOW
DescriptionEcological factors have a great impact on transition of a fescue meadow to formation of a bush. The optimum mode develops at high daily temperatures, in the rarefied crops, at security with nitrogen and without salinization
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Description
The article considers the questions of definition of economic efficiency of the developed method for reuse drainage waters. The size of the economic result with account of ecological factor and cost of building production is defined. The estimation of efficiency of the developed method on following indicators is made: the discounted net profit; the profitableness index; the internal norm of profitableness; time of recovery of outlay
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TOURIST DESTINATION: CHARACTERISTICS AND STAGES OF DEVELOPMENT
DescriptionThe article considers the essence of the concept of a tourist destination, as an element of the tourism system. We have identified the types of destination, the main characteristics and stages of development in conditions of growing competition
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Description
The author analyses the issue of the relationship between mediated agreements and settlement and their legal inter-relationship, as well as critical comments regarding the lack of imperative requirements in Federal law of the Russian Federation of 27.07.2010 N 193-F3 "On alternative procedure for settling disputes with the use of an intermediary (mediation procedure)" to the contents of the mediated settlement agreements which are subsequently endorsed by the arbitral court as settlement agreements
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EINSTEIN, SCHROEDINGER, AND ATOM
01.00.00 Physical-mathematical sciences
DescriptionIn this paper, we consider gravitation theory in multidimensional space. The model of the metric satisfying the basic requirements of quantum theory is proposed. It is shown that gravitational waves are described by the Liouville equation and the Schrodinger equation as well. The solutions of the Einstein equations describing the stationary states of arbitrary quantum and classical systems with central symmetry have been obtained. Einstein’s atom model has been developed, and proved that atoms and atomic nuclei can be represented as standing gravitational waves