Scientific Journal of KubSAU

The import substitution problem, that is replacements on the Russian commodity market of foreign production with domestic, is not new and periodically rises including the country leaders. In the first queue, import substitution connects with the solution of one of the main objectives of economy of Russia – its diversification. However, an attempt to develop complete policy of the power was made only after imposition of sanctions. So, it was told about need of overcoming critical dependence on foreign technologies and industrial output in the message of the Russian President to Federal Assembly at the end of 2014. The Russian President Vladimir Putin urged to use the situation developing in connection with sanctions for an exit to new boundaries of development and during "straight line" in April of the current year. Now, by estimates of the government, the import share in various industries of economy is extremely high. For example, Russia imports in civil aircraft construction more than 80% of accessories, in heavy engineering – about 70%, in the oil and gas equipment – 60%, in the energy equipment – about 50%, in agricultural mechanical engineering to dependences on category of products – from 50% to 90% of details etc. The opinion is popular that the moments, heavy for economy of Russia, connected with decrease in foreign demand for the raw materials delivered by Russia and natural devaluation of ruble are a peculiar window of opportunities for development of the domestic industry and deepening of import substitution. However, despite a number of the "successful" moments in this sense, is, for example, crises of 1998 and 2008, the state did not use them fully

The article considers the problems of organization and development of the domestic pharmaceutical market in the conditions of unstable internal and external environment. The article analyses the peculiarities of realization of Federal target programs aimed at supporting national drug policy, including the improvement of the legislation of Russia in the development of organizational and economic mechanisms of providing the population with pharmaceutical care at the expense of public sources. It is shown that the effective parameters of the system of drug supply include reducing counterfeit products in the pharmaceutical market, improving the system of price regulation to ensure affordability of vital innovative drugs for patients. Implementation of the policy implies an increase in market share of domestic medicines and the reduction of the share of imports, improvement of the investment activities of the Russian manufacturers of pharmaceutical products. We have emphasized an important role of state regulation of the pharmaceutical market and grounded priority directions of its improvement. These include organization of the system of rational prescription and use of medicines, the establishment of an effective system of public information services and strengthening the quality control of medicines

The article presents the audit methodology of accounting policy effectiveness, developed by the authors. The special attention is paid to qualitative and quantitative criteria for evaluating aspects of the accounting policy effectiveness

Production and processing of grains formed in the national economic system of the country a number of cereals-governmental sectors, such as grain production, grain elevator industry, flour, cereals and mixed fodder production, which constitute the grain complex country. The significance and role of the grain as a commodity in the state economy can not be overestimated. This product, is totally liquid, which has a constant, steady demand at any time of the year, in any region. Ongoing measures to increase grain production and improve its implementation did not have a complex character, therefore, insignificant effect on the efficiency of the industry and the competitiveness of grain production. The shortagecovered by imports.According to the characteristics of management in agriculture, it should be emphasized that the absence of objective and timely information at all stages of production of the plant-breeding, and as a result, non-optimal choice of technology of cultivation of agricultural crops, might result in the fact that the cost of labor and material resources increases significantly, the company does not receive profits, and sometimes suffers losses. When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article deals with the process of developing multicriteria economic-mathematical model of a comprehensive assessment of technology of cultivation of agricultural crops.

Small businesses play a special role in the development of the state economy: the national budget from taxes, increasing the welfare of the population, the question of employment, the formation of competitive environment, cost containment and improving the quality of goods and services. In this regard, become topical issues related to the creation of favorable conditions for the functioning and development of management tools and mechanisms of development of organizations of this segment of the economy. This work aims to identify the key problems of functioning of small business organizations through the assessment of the development of this segment in the economy of the Krasnodar region. For the evaluation of small business development in the Krasnodar region we used basic unit of economic analysis aimed at determining the major trends of change in number of organizations average number of employees, revenues, as well as a number of relative indicators in the whole segment and by major activities. It was determined that the number of small businesses in the Krasnodar region for three years practically did not change, whereas a decrease in the number of workers employed in this segment, revenue has a small tendency to increase. In the structure of the segment is dominated by micro-enterprises, 47% operate in the trade sector. Indicators of development of small business organizations meet the classification criteria in terms of revenue for microenterprises and their share in total number of companies this segment is 1%. The results of the study say the lack of a clear strategy from small businesses, due to unavailability of tools for its development, expressed the high value of the resource and, as a consequence, ignoring this question when organizing the activities of enterprises. Therefore, the question becomes more urgent the development of tools of business modeling and strategic planning adapted to the requirements of this segment

The article presents results of the study to assess the effectiveness of credit funds in interacting agricultural (AES) and processing (PP) agricultural enterprises. The conducted studies are a continuation of the scientific work on the development of mathematical models of interaction of the enterprises of the AES and PP, are shown in the articles [1, 2, 3]. This article presents the authors’ developed set of models of management of credit funds of interacting enterprises of an agroindustrial complex. It includes mathematical models of economic efficiency of agricultural enterprises considering the use of loan funds, as well as the assessment of the maximum amount of interest rate of the loan and the minimum selling prices of units of finished agricultural products; a mathematical model of the economic efficiency of the processing plant taking into account credit obligations of the agricultural enterprise and a model for the calculation of the minimum selling prices of its finished products; a mathematical model of the economic efficiency of the combined entity with all its loans. We have proposed a model to calculate the minimum selling prices of its finished products

The article considers the problem of reading and writing that is topical for the modern philosophy of the text. Philosophical text in modern humanitarian science is considered from the perspective of two of its functions – poetic and pragmatic. The poetic function of the text related to the structure of the text and the cultural and social role of the author in the process of "production". The pragmatic function of the text assumes its "consumption" by the reader, as well as the process of communication between author and reader. This article describes the results of research "the author function" in the humanitarian culture of the twentieth century. Modern analysts, such as R. Barthes, M. Foucault and Eco are talking about the "death of the author", so the term “letter” replaces the concept of text in modern culture. In this regard, the role of the reader increases, not only as a "recipient" of the text, but also as his collaborator. The reader interprets the text, providing the space of its cultural consumption and reproduction in modern society. The key mechanism for such reproduction can be called "hypertext" because it corresponds to the understanding of the text from the perspective of structuralism, and from the perspective of modern information society. In the article we make a conclusion about the necessity of further research in this direction

The article considers the problems of indirect communication in conflict situations. The diversity of means of communicative strategies realization in terms of their diversity, and in terms of their explicitness/implicitness is noted. The role of corresponding meanings markers discernment has been emphasized in indirect communication as part of communication in general. It is important in the communication process for understanding indirect communication to study non-verbal means as a hidden source of informative material, independent of the semantics of speech, and that means having increased reliability. Non-verbal means play a special role in decoding indirect communication in the field of diplomatic relations. Markers implementing covert communication are such deviations from the original behavioral, emotional, bodily and behavioral norms of human like agitation, change of clothing style, facial expressions, manner of smoking, and contradictions between verbal and non-verbal actions. The ability to decode visual and non-verbal information, as well as features of paralinguistic aspect of communication is the key to its effectiveness. At the same time, paralinguistic funds may implement indirect communication in violation of generally accepted social norms or originality of a person's behavior. The norm of originality can become a conduit for indirect communication, carrying the potential for conflict, not only at its violation or deviation from it, but when you apply the intensity, excessiveness; when realized its ambivalent character

The article deals with the specifics of verbal actualization of the concept “MUSLIM WORLD” in the modern English-speaking discourse. Based on the achievements of cognitive linguistics and cultural linguistics, it is possible to research the concept of “Muslim World” as a phenomenon of the English linguistic culture. The author notes the concept can be submitted directly via the meaning of “MUSLIM WORLD” or by its connotation. The means of a nominative, descriptive and expressive realization of the concept “MUSLIM WORLD” are described using the material of 100 pieces of contemporary Englishlanguage discourse, which actualize the concept “MUSLIM WORLD”. The author concludes the concept is treated as a multidimensional construct of thought, reflecting the knowledge of the surrounding reality, the process and the result of human activity, experience and knowledge about the world, containing the information about it. Cognitive-discursive analysis permits to set the content and the structure of the concept “MUSLIM WORLD” not only in the conditional but also in the discursive spaces in cooperation with nominative, descriptive and expressive realization. The author makes a conclusion the concept “MUSLIM WORLD” appears in the American print mass media from a negative sight - this is the result of a lack of public awareness about the cultural heritage of the Islamic world, its customs, and key problems

This work deals with the characteristics of suffixation as on of the most productive ways of termformation. Linguistic study and description of the term-forming system in the natural science terminology is relevant because suffixation as a cognitive-derivational mechanism of a language is not being studied closely enough, although it is necessary due to a rapid development of numerous terminological and subject areas. There is a pressing need felt in terminology studies to define and describe productive methods and primary ways of producing substantive terms in the natural science terminology, because it holds a special interest for humanity. The processes of suffixal term derivation of substantives in the natural science terminology are important cognitive processes in scientific worldview development and a national language in general. The processes of suffixal term derivation have a specific quality that allows reflecting the categorical affiliation of the term in its structure. Terms derived suffixally can be categorised into three terminological modules for suffixal derivation that are formed based on a common root, suffix or a derivational model. The study of the derivational mechanisms of termformation in the natural science terminology (chemistry, mineralogy, geology, Pharm, etc.) based on a noun allows to say that the suffixation is one of the most productive ways of forming derived terms. A suffix acts as a special cognitive-derivational code in the derivational relations system holding and actualizing specific information