№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
-
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
-
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
-
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
-
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
-
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
-
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
-
EVALUATING THE APPROPRIATENESS OF TAX REGIMES OF AGRICULTURAL ORGAN-IZATIONS OF THE KRASNODAR REGION
DescriptionThis article provides an assessment of possible modes of taxation of agricultural organizations of the Kras-nodar region. Data are given about the level of tax burden on each regime. We have also formulated ad-vantages and disadvantages of switching to a single agricultural tax
-
ESTIMATES OF PROBABILITY DENSITY FUNCTION IN SPACES OF ARBITRARY NATURE
01.00.00 Physical-mathematical sciences
DescriptionLinear estimators of the probability of density in the spaces of an arbitrary nature and particular cases – nuclear, histogram, the Fix-Hodges type estimates are introduced. Consistency and asymptotic normality of linear estimates are proved under natural conditions. It is shown that the probability of the area can be found by linear density estimates. A special case of a finite set are discussed, it was found that sample mode converges to the theoretical one
-
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
-
Description
The article examines some features of legal regulation of examination as the measure of administrative coercion applied by law-enforcement authorities (police)