08.00.00 Economic sciences
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THE AUTOMATED SUBSYSTEM FOR ADVERTISING BUDGET PLANNING
DescriptionThe article describes the structure, the algorithm and the example of using of an automated subsystem for advertising campaign budget planning. This subsystem enables automated distribution of funds allocated for the advertising budget, by types and items of promotional activities, taking into account the effectiveness of a particular kind of advertising, as well as the seasonal changes on individual expenses items. The article substantiates the relevance and the need for the development and testing of the subsystem described by the example of "Kairos" Ltd
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THE FINANCIAL EXPERT AUTOMATED SOFTWARE COMPLEX
DescriptionIn the article we describe the created automated software complex called “Financial expert”, adapted to the environment of 1C: Enterprise 8.3. This system is intended for a complex assessment of a financial and economic condition of companies of the construction branch on the basis of integration of diverse methods, such as probabilistic, fuzzy-production and neural. This program has no analogs in the Russian Federation and allows creating effective and adequate system of an assessment of a financial and economic condition of companies of the construction branch of the Krasnodar region. The software complex of "Financial Expert" has such opportunities as the analysis of a financial and economic condition of the enterprises of the construction branch with the help of: the cluster analysis, discriminant and regression models proposed in the thesis, as well as classic models: Fullman, Springeyt, the 2nd factorial, Taffler and Altman's model adapted for Russia; complex assessment of a condition of the construction enterprises by the analysis of quantitative and qualitative characteristics using fuzzy logic systems, including original structure and base of rules of fuzzy inference; an assessment of a financial and economic condition of the construction enterprises by means of neural networks. The software complex allows carrying out the comparative analysis of the models stated above at an assessment of a financial and economic condition of the particular company in the construction branch
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Description
The quality of life of the population of the region is an important integral criterion of estimation of efficiency of activity of regional administration. Quality of life is mostly influenced by environmental factors. This article proposes to solve the problem of research of the influence of environmental factors on various aspects of quality of life by using ASC-analysis
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Description
The article defines the problem and the points of socio-economic systems in the agro-industrial complex (APC) and proposes using automated system-cognitive analysis (ASCA). The solution to this problem is shown as an example of an integrated multi-industrial agricultural system (IMPI APC). Theoretical basis, mathematical model, technique of numerical calculations and software tools of ASC-analysis, and the main results and prospects of its application to control the
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AGRARIAN POLICY OF THE RUSSIAN FED-ERATION AND KRASNODAR TERRITORY
DescriptionIn the article the analysis of the agrarian policy of the Russian Federation has been carried out and, in particular, Krasnodar territory from the moment of transition to market economy till nowadays; the negative and positive aspects of the given transformations have been revealed and the suggestions on their perfection have been made
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AGRICULTURAL INSURANCE AND IT’S DEVELOPMENT TODAY
DescriptionThe article analyzes the development of the insurance with state support and the dynamics of the volume of subsidies for compensation of part of expenses of agricultural producers for payment of insurance premiums accrued in the contract of agricultural insurance. We have identified structural and logical connection of the elements in the modern system of support regional development programs of agriculture. We have also observed accompanying the process of state support of the problem. The authors state that it requires new methodological approaches to determination of loss (death) of the crop for the payment of insurance claims
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AGROINDUSTRIAL COMPLEX AND ITS ROLE IN SUPPORT OF NATIONAL FOOD SECURITY
DescriptionA comprehensive assessment of the state of the agro-industrial complex of Russia is given and its role in ensuring national food security is defined. The main directions of ensuring state food sovereignty in the conditions of global challenges are substantiated. The scheme of interaction between the world and national agroindustrial complex is presented. The main tasks of development of the agrarian sector of the economy are formulated: the growth of production per capita; ensuring physical and economic accessibility of food in the required quality and assortment. It was revealed that the volume of production of basic food products in Russia in 2015 did not reach the indicators of 1990, and the consumption of basic food products in Russia by individual items is significantly lower than the recommended rate. Deficiency of a diet of the population of the country on vegetables and melons, fruit, milk and dairy products is established. The expediency of reforming the agrarian sphere of the Russian economy is proved, including its accelerated adaptation to global challenges. They include geopolitical tensions, deterioration in the external economic environment and a reduction in external demand, mutual economic sanctions, fluctuations in inflation indices, and a reduction in consumer demand. It was concluded that for the increase in the efficiency of the functioning of the agroindustrial complex and the strengthening of national food security, technical and technological modernization of production, improvement of the mechanisms of state support, active development of the innovation environment are needed
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AGRO-ECONOMICAL ASPECTS OF GROWTH STIMULANTS AND MICROFERTILIZERS APPLICATION ON BUCKWHEAT
DescriptionThe article highlights the food value of buckwheat. It is said that the achievement of its biological potential under prevailing conditions of cultivation is impossible without the introduction of modern scientific and technical progress. The authors describe variants of integrated application of growth stimulants and microfertilizers in buckwheat production technology. Recommended technologies have been tested in conditions of the Central Chernozem region. It is revealed that the best variant of pre-sowing seed treatment is the combination of Epin-extra and Rexolin ABS. Conbination of Epin-extra and Speedfol B is the best variant of treatment of vegetating plants, providing the maximum yield increase in comparison with control variant (without treatments). Economic efficiency of all proposed technologies was studied. The system of indicators was chosen, which evaluate the efficiency of 36 variants of seed and plant treatment with growth stimulants and microfertilizers. A comparative analysis of variants demonstrated that the application of Speedfol B in combination with EPIN-extra and Rexolin ABS is most cost-effective and profitable. It is noted that the final choice of combination of growth stimulants and microfertilizers will depend on the specific conditions of cultivation. Recommendations are given
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ADJUSTMENT OF THE ENTERPRISE’S IMITATION MODEL FOR THE ANALYSIS OF ECONOMIC ACTIVITY OF SMALL FIRMS
DescriptionThe article presents a simulation modeling method which is applied to the development analysis of the microeconomic objects. Examination of the classical version of the simulation dynamic model E (Enterprise) intended for research of monoproduct enterprises with unchanged technology is conducted; the possibilities of its adaptation for small business objects and modifications to the imitation model of a small enterprise (IMSE) are proved. The dendrogram of the complex of possible IMSE modifications formed on the basis of the E model is presented, which allows describing the activity of small firms of different profiles and solving a wide range of tasks of their strategic planning and management. The proposed dendrogram is a conceptual framework for imitating modeling of small business objects
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Description
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed