This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
The article substantiates the necessity of drawing up
competent accounting policies in the field of inventory,
to ensure the internal control in the legal entity. We
explore the impact of accounting policies for the
recognition and measurement of inventories on the
financial reporting and suggest measures to reduce the
distortion of information that serves as the basis for
management decisions
This article reveals the essence and importance of accounting
documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
The content and structure of intellectual capital was analyzed and an integrated system of the corporation management, which includes segments of knowledge management and controlling, was considered in this article. Knowledge processing technique on basis of the use of trainee ensemble neuronets as perspective direction of the intellectual capital management and corporate knowledge management is considered
The results of laboratory studies of accumulation of gross forms of heavy metals, the total rate of accumulation (SPN) in the soil under the canopy of woody landscape parks of the town of Novocherkassk are presented in this article
This article discusses the ways of reducing the financial, economic and social risks on the basis of an accurate prediction. We study the importance of natural time series of winter wheat yield, minimum winter, winter-spring daily temperatures. The feature of the time series of this class is disobeying a normal distribution, there is no visible trend
Winter pea is being bred at Krasnodar in the Research Institute of Agriculture of the Russian Academy of Agricultural Sciences. An alternative pea variety Legion has been bred and included into the National List of Varieties. The article presents the description of the first winter leafless pea varieties - Zimus and Fokus, which have been passed to the National Variety Testing System in 2011
In this article, acoustic signal based traffic flow evaluation method using the calculus of finite differences is considered. The analytical survey for traffic flow evaluations using acoustic signals is performed. The calculus of finite differences application in traffic flow evaluation is investigated. As the result of this work, the considered method of efficiency is evaluated
The article deals with the peculiarities of the proprie-torship acquisition due to long standing of possession on the basis of juridical facts theory. There is the analysis of the necessary conditions for the proprietorship acquisition on the given basis (fairness and openness of the possession, continuity of the term) and the general description of the supposed changes in the Civil Code of the Russian Federation related to the acquisi-tive prescription institution
The article presents a comparative analysis of national
economic importance of winter barley in relation to
other crops. The advantages of winter barley in a
number of factors have been observed. The information
about acreage under crop and gross yield of this crop is
presented in an article in the form of tables. The authors
have studied such important factors as a dynamics of
acreage of crop yield in the main regions of cultivation.
Against the overall negative dynamics of sown areas,
they noted a clear increase in 2013. An analysis of grain
yield of winter barley in the main regions of cultivation
by year has been presented graphically. Special
attention was paid to the Southern Federal District and
the Krasnodar Territory in particular as a major
producer of grain of winter barley. The analysis of
yields in the major regions of cultivation of winter
barley showed a clear advantage of the Krasnodar
region. The index of the average grain yield of winter
barley cultivation in this region for the period from
2003 to 2008 has been shown. Moreover, the article has
presented the role of sorts in increasing the yield grade.
We have also highlighted the issue of selection of
winter barley in our country. The desirability of
increasing the production of winter barley in the
Russian Federation has been noted as well