№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
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CIVIL SERVANT’S DISCIPLINARY RESPONSOBILITY IN THE RUSSIAN FEDERATION
DescriptionThe article examines some features of legal regulation of civil servant’s legal responsibility in the Russian Federation
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2-SPEED SYNCHRONOUS AND ASYNCHRONOUS ELECTRIC MOTOR
DescriptionIn the article we present a possibility of creation of the 2-speed synchronous and asynchronous electric motor and scientific bases for its design
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CURRENT STATE OF THE LANDS OF THE KRASNODAR REGION
DescriptionThe article describes the characteristics of the land of the Krasnodar region to determine the composition and structure of the land Fund; we have also revealed the tendency of change of type of lands and analyzed the dynamics of the distribution of lands by land users and ownership
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PARTICULARITES AND VARIOS ACCOUTING WAYS OF FIXED ASSETS IN ACCORDANCE WITH RAS AND IAS
DescriptionThis article concerns the peculiarities of accounting of fixed assets according to RAS and IAS, because of unnecessarily increasing of number of companies experiencing the need for the preparation of financial statements for the 2nd standards. Despite the fact that RAS in recent years have made significant progress in convergence with IFRS in terms of fixed assets accounting, but still has the inherent differences with IFRS. Some organizations are faced with additional costs for parallel accounting or reporting transformation. Understanding the fundamental differences between the RAS, in terms of the assets, will maximize reconcile accounting and management accounting with IFRS in the industry and reduce the costs
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ECONOMIC ESSENCE AND CLASSIFICATION OF INVENTORY AS AN OBJECT OF AC-COUNTING
DescriptionThe article clarifies specific issues of the inventory classification in accounting theory. It shows an ap-proach to understanding their essence and content. Inventory classifications are summarized and supple-mented by new classification features, which can serve as a basis for the developing of an individual accounting ledger for financial, tax and managerial reporting to improve the effectiveness of managerial decision-making
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MODERN TRENDS OF CHART OF ACCOUNTS IN THE RUSSIAN FEDERATION
DescriptionTheoretical issues of constructing chart of accounts for various accounting and reporting models are discussed and the prospects of the chart of accounts development in the Russian Federation are identified
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SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)
DescriptionThe elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises
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FACTORS TO ENSURE FINANCIAL STABILITY AND SOLVENCY OF AN INSURANCE COMPANY
DescriptionThe article discusses the factors to ensure solvency and financial stability of the insurance company's howl. It shows the classification of types of financial stability and solvency of insurance companies; as-sesses the tariff policy of organizations and reveals the essence of reinsurance
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MIR – NEWEST HIGHT QUALITY BLACK BERRY AROMATIC GRAPE VARIETY WITH COLORED PULP AND JUSE
06.00.00 Agricultural sciences
DescriptionNewest wine black berry with painted pulp and juice grape variety called Mir was breeded at Athens Institute of Viticulture (Greece) by Zamanidi P., Troshin L. and Radchevsky P. in 2006 by crossing the Ukrainian variety of Odessa black (Alicante Bouschet x Cabernet Sauvignon) with new Greek black berry variety Iliad. According to the morphological and physiological characteristics included in the eco-geographical group of Black Sea Coast. Length of production period - 146-155 days. Strong growth of arms (2,1-3,0 m). Percentage of productive shoots - over 90. Productivity is very high: 20-30 t / ha. The average mass of clusters is 260 g. Characterized by high resistance to cold, drought and increased resistance to fungal diseases in comparison with varieties of Vitis vinifera. Lobes, the stamens and fully developed gynoecium. Bunch medium, often with tapered wing, the average density. Berry small, round, blue-black, with a thick waxy coating. The peel is medium thickness, dense, durable. Pulp and juice intensely colored. Sugar content is very high. Prolonged preservation of different crop on bushes. Variety intended for manufacturing intensely colored dry red wines of excellent grade and high-quality sparkling, dessert, sweet and liqueur wines; and is suitable for the manufacture of high quality strong colored juices. When used in blends with other varieties, it enhances color, flavor and improves the bouquet of wine
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ABOUT POLARIZATIONS EFFECTS IN THE RANKS OF ЭХ3 MOLECULES
DescriptionCorrelations between experimental dipoles moments and values of the difference of first potentials ionization of atoms and molecules (ΔE) for three -coordinated molecules of types ЭХ3 (Э=N, P, As, Sb are carried out; X=F, Cl, Br, I ) are described. Exponential functions of dependence μ= f(ΔE) for rows ЭF3 andЭCl3 are received. Within the valence of shell electron pair repulsion theory it is shown, that the molecular dipole moments can be divided to dipol moments of ions of separate atoms, which, naturally changing, are transferred in the ranks of molecules ЭХ3