Rostov State Economic University
Author list of organization
List of articles written by the authors of the organization
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POSSIBILITY OF TRANSITION TO INFLATION TARGETING IN RUSSIA: FACTORS OF LIMITING
Description
The article considers the conditions necessary for the introduction of inflation targeting regime of the Russian economy, the actions taken to meet these conditions, the factors limiting Russia's transition to inflation targeting, and the results have been achieved towards the implementation of inflation targeting in Russia
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TO THE ISSUE OF PRINCIPLES OF TAX AUDIT CLASSIFICATION
Description
The article deals with the research of methodological principles of tax audit development. In particular there is analyzed one of the most important methodological issues - the selection and classification of the basic principles of tax audit. The basic methodological approaches to the classification of principles of various economic phenomena including audit allocated to various domestic researchers are analyzed. The possibility of development of tax audit methodology on the basis of the audit and management methodology is explained. By the analysis results the classification criteria of the principles of tax audit are highlighted. Relying on the provisions of international audit standards, Code of ethics for professional accountants, Independence rules of auditors and audit organizations, scientific economic literature addressed the issues of selection and justification of principles of auditing and principles of tax audit, taking into account the selected criteria the author offers a classification of principles of tax audit. A brief description of each selected group is given. The proposed approach to classification of principles of tax audit deepens the methodological framework of the study area and thus its use contributes to the quality of inspections undertaken. In the research process the author used the General scientific methods and various special teaching methods aimed at the discovery and scientific justification of key issues raised in this article: methods of analysis and synthesis, induction and deduction, comparison and generalization, grouping and systematization, classification
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COGNITIVE MODELING OF THE IMPACT OF SELF-ORGANIZATION FACTORS ON THE ENTERPRISE SUSTAINABILITY
Description
This article discusses the problem of methodological support for the management of the recovery cycle of Russian industry, which is caused by the transformation of factors affecting the achievement of the required parameters of competitiveness. Given the low level of technological development, it is proposed to rely on the concept of sustainability in determining the strategy of re-industrialization in Russia. As a theoretical platform of such a concept, the ideas of intellectualization of enterprise management are proposed, which were developed in the foreign theory of industrial management. Thus, the main factors influencing the stability of the enterprise were correlated with elements of the "ADACOR holonic" -architecture of management, inspired by biological and evolutionary theories. An empirical analysis of the impact of self-organizing factors using the technology of cognitive modeling, which revealed a significant impact on the company's sustainability of environmental assessment factors. The state is revealed under which the effect of local stability within the limits of the parameters "Diagnostics of threats" and "Unpredictability of the environment" is achieved, which makes it possible to form a complex of management actions to regulate these parameters using the coenoses tools. The proposed interdisciplinary approach, based on a system of regularities of the physical and mathematical order, will greatly enhance the effectiveness of forecasting and the predictability of enterprise development
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10.00.00 Philological sciences
Description
The article is devoted to the consideration of lexical and stylistic problems of political media discourse translation. The work compares the English-language fragments of the political discourse of the media and their translations into Russian in order to identify features of the translation of linguistic means, taking into account their pragmatic potential. The article emphasizes the manipulative potential of the political media discourse with the aim of influencing public opinion, forming the necessary attitude of the masses to power, lexical and stylistic features of the texts of the political discourse of the media are revealed to realize this potential. The theoretical significance and novelty of this study is due to the greatly increased interest in the study of the political discourse of the media in the aspect of translation, since the political discourse of the media reflects social and political events in the life of society, while an adequate translation of the political discourse of the media ensures the creation of the foreign political image of the state and its political leaders. It is concluded that the translator should not only correctly choose the lexical and -stylistic means in the target language, but also take into account non-linguistic factors when choosing strategies and tactics of translation. Among the main strategies for translating political media discourse, one can note the selection of equivalents and functional analogs, compensation and generalization of meanings
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MODELING OF A STRUCTURED PLAN OF ACCOUNTS IN PROCEDURES OF INSOLVENCY AND BANKRUPTCY
Description
The article details the problems of constructing a structured plan of accounts in bankruptcy and insolvency proceedings. The proposed model is based on two principal positions, first structured chart of accounts has its own dimension, and secondly, it is built on the principles of architectonics. Architectonics constructing structured chart of accounts allows you to integrate managerial, strategic, transactional accounting and making accounting transparent and efficient
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MODEL OF MANAGEMENT OF ACCOUNTING OF THE INSOLVENCY PROCESS OF A COMMERCIAL ORGANIZATION
Description
In the article we have considered in detail the questions of ratios of the economic categories of "insolvency" and "bankruptcy". The model of management of accounting of "insolvency" is considered. Introduction in accounting of the poor debtor of the structured book of accounts is offered
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BUILDING A MODEL OF INFORMATION SYSTEM FOR SMALL BUSINESS BASED ON ONTOLOGY
Description
Semantic technologies provide existence of a certain abstraction layer over available information to technologies which allows realizing communication of data, semantics and processes executed in distributed environment. Development of these technologies will allow creating the unified representation of SWS in a wide range of applications, to find precisely necessary information, to simplify intra firm integration and integration of network applications in distributed environment. The article defines the semantic specification SWS, the tools for creating ontological Web services (SWS) and Web services (WS) at the conceptual level, defined requirements and assets of services composition. The architecture of SWS of applications, assets for deployment and execution of SWS by coordination of a flow of operations, network agents is described. It also considers the role of agents in creation and implementation service - the oriented applications, and also distinction between services and agents. Furthermore, the system architecture of integration of SWS with use of a multiagentny flow of operations is shown in article. It inspects the interaction between service and process agents with web services and distributed resources. In the article we have highlighted the advantages of the standard workflow management, portability and interoperability, strict formalization of the process description workflow and versatility. Based on the process of service composition using agent-based approach we have presented the future model of adaptive service composition based on the interaction of agents considered and architecture of multi-agent coordination. Step through the process of presenting service using agent-oriented approach was emphasized. On the basis of the process of service composition using agent-based approach we have presented the structure of the future model of adaptive service composition. Process of representation of service with use the agent-oriented approach is noted step by step. Based on the interaction of the agents we have considered a multiagent coordination architecture
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Description
One of approaches of creation of the complex automated economic information systems is application of a method of visual and simulation modeling. In the given work it is presented formalized UML model of the automated system of typical territorial body of Federal exchequer (further TBFE). The received visual and simulation model will determine the minimum necessary quantity of personnel, total expenses of work, also to reveal the most loaded areas; this data can be used further for optimization of business-processes
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ADJUSTABLE BALLAST RESISTANCE FOR MOTORS WITH SLIP-RING MOTORS IN THE BREAK-STANDS
Description
The article presents an overview of the run-in and testing of internal combustion engines, the analysis of break-brake- stands. We gave recommendations on expediency of the application of asynchronous motors with phase rotor winding on modern stands; we also considered its advantages over asynchronous motor with a short-circuited winding. As an alternative to the modern techniques, we have proposed a scheme of adjustable ballast circuit rotor using PWM modulation current. The process of adjustable ballast resistance and implementation of major break-regimes using the proposed device was also considered in this study
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10.00.00 Philological sciences
Description
The article is devoted to the analysis of the features of the translation of onomatopoeic sounds when translating a literary tale on the material of the fairy tales of K.S. Lewis "The Chronicles of Narnia." The work compares the English literary fairy tale and its translation into Russian in order to reveal the laws of the translation of onomatopoeias in the literary text. The article points out that in children's literature a special role is assigned to onomatopoeia when creating an indirect characterization of the character, describing its emotional state, a certain atmosphere. Four lexical groups of onomatopoeias are thought to be widely represented in the fairy tales "The Chronicles of Narnia" written by K.S. Lewis: imitations of sounds produced by human beings; imitations of sounds produced by animals and birds sounds; imitations of sounds of natural phenomena; imitations of sounds of inanimate objects. Translation of onomatopoeias into the text of fairy tales can represent a certain problem for translators. The article substantiates the specificity of the equivalents selection of the English-speaking onomatopoeic vocabulary in Russian language. It emphasizes the special significance of the transfer of author's onomatops, which can be translated either by transcription or by variant correspondence. The conclusion is drawn that in most cases the translator seeks to select a standard onomatop as a translation equivalent, which will naturally enter the narrative fabric
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