№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
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HISTORY OF TAX ACCOUNTING FOR UNIFIED AGRICULTURAL TAX
DescriptionThis article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation
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Description
The article examines some features of legal regulation of examination as the measure of administrative coercion applied by law-enforcement authorities (police)
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SYSTEMATIC MONITORING OF THE CLASSES – AN IMPORTANT ASPECT OF THE QUALITY OF TRAINING STUDENTS
DescriptionThe article considers the peculiarities of the management of monitoring visits to classes faculty by the head of the chair; we have also proposed criteria and indicators for assessing their quality
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METHODICAL TRAINING – THE MAIN CON-DITION FOR TEACHING EXCELLENCE
DescriptionThe article describes the characteristics of the management and conduct of teaching sessions with teachers of the department to improve their pedagogical skills, as well as the quality of teaching
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06.00.00 Agricultural sciences
DescriptionThe article gives an overview of the study results in the terms of Anapo-Taman zone of the Krasnodar region. It shows treatment effects of the growth stimulants of Avibif and Biodux on Saperavi vine and its productivity and quality
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MARKETING PLANNING AND ITS ROLE IN DETERMINING STRATEGIES OF ORGANIZATIONS
DescriptionNowadays, the market is in the process of constant change, when marketing techniques improve. Success in this market is available only to those organizations that take appropriate marketing decisions. Professionalism and understanding of the marketing prospects for sustainable development organizations provide an economic entity
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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
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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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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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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