Rostov State Economic University
Author list of organization
List of articles written by the authors of the organization
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TO THE ISSUE OF PRINCIPLES OF TAX AUDIT CLASSIFICATION
DescriptionThe 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
DescriptionThis 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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EFFICIENCY OF STATE SUPPORT FOR AGRICULTURAL PRODUCTION
DescriptionThe agricultural industry is subsidized sector of economy, besides a certainty is that agrarian production in the Russian conditions can't be conducted without considerable support from the state. Today the agricultural industry is the most important element of the market and the animator of development of economy. With respect there to upgrade of state policy in agro-industrial complex, considering the basic principles of development of an industry is necessary. In article indicators of increase in efficiency of use of means of the state support of producers of an agricultural industry of Russia are considered. Effective rendering the state support of an agrarian industry allows implementing established by the doctrine of food security, the state strategy, creations of rural infrastructure, recovery of agricultural mechanical engineering and streamlining of a land ownership. It should be noted that results of the given state support of agricultural industry of Russia in the main directions of an industry: plant growing, livestock production, poultry farming has the heterogeneous level of efficiency which is reflected indicators of achievement of level of self-reliance main products of food and achievement of the level established by the doctrine of food security of the country. A necessary condition of creation of dynamically developing and competitive industry in the world and domestic markets is a fixed growth in volumes of the state support, upgrade old and development of new programs of support of the village and agricultural producers
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THE PROBLEM OF HOMONYMY OF PROPER NOUNS AND COMMON NOUNS IN INDIVIDUAL SPEECH NOMINATIONS
10.00.00 Philological sciences
DescriptionThe article deals with the problem of onimization of proper names and common nouns in individual-speech nominations such as the "Thomas" vacuum cleaner. To study the question of homonymy of proper names and common nouns and their recognition in speech we set the problem of preserving the identity of the proper name to itself in speech formations designed to transfer this proper name to the sphere of other subject correlations, the possibility of contextual and other identifiers to switch the original proper names and common names into a new sphere of naming for a period sufficient for the appearance of a new usage. The speech affiliation of these proper name component nominations is stressed. It is concluded that the inclusion of proper names in the speech denominations, despite their mass character, are of an occasional nature and very rarely serve as a basis for the formation of homonyms - new common words. Proper name as a part of an individual speech name is not a proper name in the true sense, but only an identifier, a formant of the value of singularity, existing only as far as its name is preserved. With the disappearance or transformation of this name, the proper name identifier returns to its original state
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ADJUSTABLE BALLAST RESISTANCE FOR MOTORS WITH SLIP-RING MOTORS IN THE BREAK-STANDS
DescriptionThe 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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BUILDING A MODEL OF INFORMATION SYSTEM FOR SMALL BUSINESS BASED ON ONTOLOGY
DescriptionSemantic 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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10.00.00 Philological sciences
DescriptionThe 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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MODEL OF MANAGEMENT OF ACCOUNTING OF THE INSOLVENCY PROCESS OF A COMMERCIAL ORGANIZATION
DescriptionIn 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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POSSIBILITY OF TRANSITION TO INFLATION TARGETING IN RUSSIA: FACTORS OF LIMITING
DescriptionThe 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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MODELING OF A STRUCTURED PLAN OF ACCOUNTS IN PROCEDURES OF INSOLVENCY AND BANKRUPTCY
DescriptionThe 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