№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
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Description
The analysis of the variability dynamics of recombination frequency in the population of splitting F2 interspecific and intraspecific tomato hybrids has been carries out. It was discovered that recombination frequency depends on the components of cross breeding. It has been established that it is reasonable to use mutant forms of Мо 393, Мо 628 and interspecific hybrid F1 Мо 628 × L. esculentum var. racemigerum in selection process as an inductor of genotypic variability
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Description
The historical and sociological analysis of scientifically reasonable placement, deepening and stability of specialization of agriculture is provided in article
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STABILITY OF STATIONARY CONDITIONS OF KINETICS OF LEYKOPOEZ
01.00.00 Physical-mathematical sciences
Description
The results of the research of stability of the model of neutrophilomonocytegenesis are shown in the article. With the criterion of Routh-Hurwitz it's calculated that the system of the differential equations of cells growing is asymptotically steady. Threshold values of parameters of model at which the system becomes unstable are defined
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06.00.00 Agricultural sciences
Description
According to the results of long-term evaluation of promising hybrids of lavender angustifolia the ability to predict the influence of abiotic factors on the yield and gathering of essential oil of inflorescences is shown. Correlations, agronomic stability and variability of the yield of hybrids are defined
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Description
Parliamentary hearings are basic organizational and legal forms of the legislative (representative) institution. The article is devoted to constitutional and legal consolidation of this activity form by federal and regional legislation on the current stage
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SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)
Description
The 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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ECONOMIC ESSENCE AND CLASSIFICATION OF INVENTORY AS AN OBJECT OF AC-COUNTING
Description
The 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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PARTICULARITES AND VARIOS ACCOUTING WAYS OF FIXED ASSETS IN ACCORDANCE WITH RAS AND IAS
Description
This 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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FEATURES AND PROBLEMS IN THE COMPILATION AND ANALYSIS OF THE CONSOLIDATED FINANCIAL STATEMENTS
Description
The article concerns the peculiarities and problems of compiling and analyzing the consolidated financial statements since it was prepared under IFRS and thus in parallel with it, if the company is in the territory of the Russian Federation, the financial statements are prepared, in accordance with RAS. This complicates the comparison of the performance of two types of reporting and leads to the need to develop the algorithms for economic analysis to compare, analyze and interpret the Group's financial statements and accounting records of its member companies. In order to adequately assess the performance of these two types of reporting, it is necessary to understand the algorithm of consolidated financial statements and clearly understand the differences that exist between Russian and international accounting standards
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Description
This article is devoted to the modern issues of the research of organizational and legal forms of innovative organizations. The authors consider innovative organizations as subjects of business law, where the special attention is given to small innovative organizations, created on the basis of Kuban State Agrarian University
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