Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY
DescriptionIn the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
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Description
In the article we have presented the theoretical foundations of utilization of agricultural machinery. We consider, first of all, the management and the technology of utilization of agricultural machinery
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ANALYSIS OF BASIC HISTORICAL AND MODERN DEFINITIONS OF "RISK" CONCEPT
DescriptionIn this work, the comparative analysis of basic histori-cal and modern variations of definition of risks is pre-sented in general and from the point of enterprise ac-tivity. The gradual expansion of borders of concept of "risk" and its integral components in their direct inter-relation is investigated and eventually proved. Its modern concept is defined
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Description
The article considers the issues of international spread the fruits of bottled gourd. Analysis of polymorphism of lagenaria fruits have been made on the basis of images of the paintings and sculpture, marked characteristic features of each country. Issues of selection on the basis of the trait of fruit form have considered
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22.00.00 Sociological sciences
DescriptionThe article is devoted to the vital problem of studying the contemporary condition of political consciousness level and citizen activism among students in Russia in the context of the events realization within the youth policy state programs. Main problems, which are being addressed by various federal target programs in this field (including inconformity of approaches to life, values and behavior models of youth with the country demands; lack of interest among youth in sociopolitical life of society, etc.), are introduced in the paper. Increased focus is put on analysis of youth as a main party of civil society formation and transformation processes. Based on the completed sociological survey among students of Kuban State Agrarian University, the level of awareness of respondents in the field of current international and national political processes and level of their influence on politics, author has identified attitude of the survey participants to political sphere, political leaders, actions of political power and socio-political organizations. Besides, the obtained survey results have allowed to analyze the degree of democratic principles implementation in Russia and its role in the modern world, as well as to identify the most urgent problems affecting Russian society in general and respondents in particular. On the basis of the survey data, the author makes a conclusion about immaturity of political consciousness and catastrophically low level of citizen activism among students which decelerates the process of civil society development
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ANALYSIS OF RECENT CHANGES IN CRIMINAL CODE OF THE RF
DescriptionThe analysis and the author’s assessment of some recent changes in the Criminal Code of the Russian Federation are given in this article. The main regulations of recent federal laws “On introduction of changes and additions in the Criminal Code of the RF” are considered
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ANALYSIS OF BUSINESS RISKS BASED ON A LIMITED RANGE OF CRITERIA
DescriptionBusiness risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. Issues of economic risk analysis of business are becoming more relevant, especially in the context of the global financial crisis. This article discusses the methods of analysis of business risks on the basis of a limited range of criteria. Studies have shown the example of a particular Agriculture Organization. We consider the evaluation of the structure of the balance sheet and analysis system by W. Beaver, evaluation according to the method of calculating the financial condition of agricultural producers. On the example of the organization under study we have given an assessment of business risks with the use of a limited range of criteria. In the context of each block there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Figures for the study were analyzed for the organization, and compared to the theoretical value is sufficient. For each of the aspects of the assessment of business risks on the basis of a limited range of criteria there are valid conclusions. Based on the study, we have stated the advantages and disadvantages of the test approach to risk assessment of entrepreneurial activity of the economic entity
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CITY TRAFFIC ANALYSIS (ON THE EXAMPLE OF KRASNODAR)
DescriptionWe observe the causes of city transport problems directly in Krasnodar transport stream and traffic
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ANALYSES OF SOFTWARE PRODUCTS FOR AUTOMATION CONTROL OF THE LEGALITIES IN BUILDING IN KRASNODAR
DescriptionThe article discusses the pan-Russian problem of construction of buildings without appropriate permits. Conclusions were drawn about the necessity of control over unconscientious developers with the help of information systems and databases. The analysis of actual software was carried out in order to automatize the control of the legality of the construction. Legal features of equity and share participation in the construction of apartment buildings were studied. Legal aspects of the process of buying an apartment were considered. The review and the comparative analysis of the software that automatizes control of the construction legality were discussed, such as Yandex.Nedvizhimost and "Getting information from citizens concerning illegal construction within the city" System. The deficiencies of the software were identified and the necessary functions, the real estate search criteria and the issuance of authorizing documents criteria were listed. The decision on the need for a software product that combines all the necessary functions (search for real property by criteria and output of the information about the legality of the construction on-line) was grounded
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THE ANALYSIS OF DESIGN DECISIONS FOR A SEVENTEEN-FLOOR HOUSE IN KRASNODAR
DescriptionIn the article the features of the analysis of a number of design decisions are considered at a substandard condition of a seventeen-floor residential building