№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
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Description
The article contains legal theoretical definition of the concept of information and computer information, its juridical essence and fundamental characteristics in the context of formation of informational society. We have also made a short stage analysis of the formation of legal norms in Russian law in informational sphere. On the basis of the analysis the author gives his own definition of the term of computer information and concludes that problem requires immediate complex measures which should be directed to improvement of legislative norm
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FEATURES OF THE EVOLUTIONARY DEVEL-OPMENT OF LIFE FORMS OF HIGHER PLANTS
DescriptionClimatic cycles associated with global phases of create gasses are the reasons of oscillation ecosystems and their constituent. Ecological capacitance of systems increases or decreases due to the appearance of new ecological niches, which creating favorable conditions for expanding or narrowing opportunities of adapting new types of organization of living organisms and their significant changes. Conjugacy of the biological evolution of living organisms with geological crises and periodic variations in solar activity is observed. Direction in the development of plant life forms since the beginning of their occurrence was quite varied. The most deeply the development of life forms was developed for flowering plants, starting from of different groups of gymnosperms. The main reasons for selection of life forms are due to challenges facing researchers
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FEATURES OF DEVELOPMENT OF NATURAL SISTEMS AND AGRICULTURAL LANDSCAPES OF THE WESTERN AZOV
DescriptionWe know, that in the development of the natural ecosystems of the Western Priazovye its biomass predominates. This ensures the maximum protection from noticeable changes of habitat. Basic succession defining a significant shift of energy flow in the direction to increase of their expenditures to maintain forming populations determined by broad specialization of natural systems on ecological niches, and their individuals have rather small size, the life cycles of many of them are very simple and short. The coastal strip of the Azov Sea has been seriously degraded due to powerful recreational load, especially in the summer. Presumably one should expect an increased anthropogenic load on ecosystems of this area. Quite obvious is a regularity of overload agroecosystem which occupies the territory between the river and other water formations. The relatively low productivity of agricultural systems of the Eastern Azov is limited by number of factors, among which the main place is occupied with the moisture, nutrients and high weediness of sown areas
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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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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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FEATURES AND PROBLEMS IN THE COMPILATION AND ANALYSIS OF THE CONSOLIDATED FINANCIAL STATEMENTS
DescriptionThe 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
The article has examined the activities of subjects of the innovation infrastructure in the agriculture of the Chuvash Republic, offered to create the Chuvash cen-ter of agricultural innovation transfer of technologies, whose activities will include all phases of the devel-opment to innovation
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Description
The article examines the role of metadata in the use of networked information resources in the educational process. We have put the problem of creation and use of metadata for educational musical culture, as well as we have outlined the ways to develop common requirements for such sites
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06.00.00 Agricultural sciences
DescriptionAccording 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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SUBSTANTIATION OF THE PARAMETERS OF AN ARTIFICIAL RAIN
DescriptionIn the article we have analyzed the expediency of application of the method of calculation of definition of supposed (not washing away) speeds of water streams on a limiting condition for the Kabardino-Balkarian republic; criteria for a choice of parameters of a modeling rain are proved