The article discusses the importance of agricultural production for the Russian economy and necessity of its state support, including through the tax system, it analyses the main indicators of the share of agriculture in the economy of Russia and the historical and practical aspects of the application of the unified agricultural tax. The article presents the main indicators of agricultural production in 2015, private (individual and family) sector, identifies the types of regional agrarian structures, as well as the distribution of these types by regions. It reveals the problems of application of the unified agricultural tax, as well as the reasons for their cause, discusses the main changes to the current system of taxation relating to the common tax in agriculture. It determines the impact of the application of preferential treatment for the taxation of agricultural production on the dynamics of the industry by considering the structure of payers of the single agricultural tax in the Russian Federation for the period 2010 to 2015. It considered the total income of the unified agricultural tax and on the basis of 1 of the taxpayer for the period 2010 – 2015, identifies possible ways of improvement of the unified agricultural tax and the necessity of expanding the list of expenses, including losses
In accordance with many surveys, it is clear that rural
holidays play an important role in diversification of
modern touristic places. Its diversity attracts more and
more tourists in different countries from all over the
world, including Russia. The phenomenon of
agritourism has been known in touristic science and
practice for a long time. However, a common
interpretation of its content and an approach to its
classification has not been developed. The article
presents a hypothesis, which represents agritourism at
the present stage of its development; a special kind of
tourism, which unites a number of subclass and their
development requires a special set of tourist resources
The author has greatly elaborated the science of
tourism theory in terms of formation of the conceptual
unit of agritourism, including its inherent properties as
a special field of tourism; classification criteria (using
the results (products) of agricultural production in
various forms, the infrastructure and resources of the
agritourism facility or the whole countryside, trade
activity) according to classes and subclasses. In
contrast to the pre-existing partial approaches to
agritourism, it allows, to isolate it properly as an
independent and complete subject of management
facility in the tourist industry. The article presents the
author's suggestion on agritourism conceptual
framework development, typology of tourist resources
use
The article summarizes the results of a study devoted
to the solution of actual problems of management of
corporate integrated structures. Among the significant
scientific results are presented: methods of evaluating
the development of corporate integrated structures of
the agro-industrial sector operating in the absence of a
legislative base; substantiation of actual problems of
management of corporate integrated structures on the
example of a typical representative of this sector of the
economy and developed a multi-tasking method of
system analysis, directions for solving the identified
problems; methods and models of design of control
system corporate integrated structures and alternative
options for organizational structures, their evaluation
based on the use of methods of mass service theory
and the choice of variant by criterion the average time
of document management system; developed the
organizational-economic mechanism of strategic
planning and a set of interrelated models obtained
using the method of systemic-cognitive analysis,
which allows on the basis of the accumulated
information on the activities of the organizations
included in the corporate integrated structures to
obtain the predicted values of the system indices when
setting the target value of one of them; methods of
control of the chain of value creation, allows us to
develop structures of integrated systems with
allocation in them of financial and material flows, and
improved models for assessing effectiveness and
calculating the parameters of technologically complete
industrial chain and optimization model of the volume
of material flow
The Russian and the world economy can be characterized as crisis ones. The economic crisis in modern society is perceived as ordinary, it is a part of its daily occurrence. The management and the organization of functioning in different spheres of economy traditionally treats management activity, at the same time the manager's profession in Russia is discredited completely. In the economy of Russia the institute of the professional managers who are ready to perform high-quality services in the land market, and at the same to meet time requirements imposed both from users of land services was not created. Recovery of trust to the leading class of the society undermined in decades of the carried-out socioeconomic transformations affecting all spheres of life of society is the basis of successful development of the country. The first step in ladder of development of national economy always was land issues and there still is. It is possible to carry out the economic transformations affecting the taxation and property without knowing how much the land costs currently. However, without the strong base it is impossible to construct high economic potential of welfare of society. Consideration of topical issues of preparation of the new and already performing the professional activity managerial personnel in the market of land resources in Russia became the purpose of this article
Realization of the objects set in the Strategy of
innovative development of the Russian Federation
depends on the level of resource providing the projects
and programs entering it. In this work, types of
resources and a possibility of their effective use are
analyzed. Russia possesses practically all types of
natural resources and the labor potential necessary for a
country conclusion in leaders of world economy. The
problem consists in inefficient use of these resources,
which are distributed in the directions, deadlock for our
country. During the analysis which is carried out by
means of production function it is established that
return from investments into mining industry is much
lower, than from capital investments in the productions
which are turning out competitive, innovative products
with high value added. Important task is distribution of
resources in the priority directions of Strategy among
which there is no astronautics, of a nuclear power
engineering, aircraft, those branches where still there is
a scientific and technical reserve and there were
qualified personnel. The analysis of historical
experience showed that the country achieved the
greatest success in post-war years when command
methods carried out mobilization of all necessary
resources for achievement of a goal. In the modern
market conditions it is offered to finance the initial
stages of life cycle of innovative projects from public
funds, and on closing stages to raise funds from
investors by means of tools of public-private
partnership
In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs
Only the rational, normally functioning legislation is
able to afford free exchange of information,
respectively and normal functioning of cultural
institutions, and creation of effective social
technologies and effective functioning of democratic
society, as such. It only emphasizes its special social
importance both for the country in general, and for
each hotel citizen as cultural values cause internal
stability of society, being its spiritual basis, its toposy.
And the library science which is determined as - an
industry of information, cultural, educational activities
of society that includes education and development of
libraries, forming and handling of library stocks, the
organization of library, information and library and
bibliographic servicing of users of libraries,
preparation of library personnel, scientific and
methodical ensuring development of libraries has
special value in this aspect. The emphasized attention
to a library science and people who work in
organizations of libraries can be seen in the
Presidential decree of Ukraine "About establishment
of All-Ukrainian day of libraries" from 5/14/1998 No.
71/98 and which is directed as it is told in the Decree
on increase of a role of the book in social and political
and historical and cultural life of the population of
Ukraine, and also on the problem resolution of
development of a library science. Thus, it is possible
to conclude that in Ukraine there are developments the
legislation, both for needs of the most library science,
and for implementation of free exchange of
information within the country and beyond its limits.
That, in turn, can be a basis as for creation, application
and effective use of social technologies, and for
further development of the cultural sphere of society
The article describes the characteristic features of
British political discourse, its historical development
and the formation and characteristics of the British
sense of humor. We noted that political humor reflects
the mood and attitude of trends in politics. Political
discourse has been viewed as socially-oriented
communication, which is in the nature of persuasive
and compelling communication, dominated by the
imperative type of speech, which, in turn, creates
preconditions for the implementation of the comic. We
have defined defamatory, socially critical, and
harmonizing functions. Special attention is paid to the
role of the addressee, as the factor, which determines
the political communication's aim. We have observed
that British politicians use humor carefully so as not to
provoke their opponents and dissenters in mocking
their use of humor or turning their statements against
themselves. The article contains the analysis of
illustrative material consisting of quotations of the
British political and public figures. English humor can
be studied from the point of view of transformational
grammar, in which case the jokes are divided into
prosaic and poetic ones. Prosaic jokes are based on
social and cultural situations, human interactions.
Poetical jokes are based on grammatical forms and
their irregular usage
This article deals with the legal status of trade unions
in contemporary society, it reveals the basic functions
of trade unions. It is shown, that the existing labor
legislation and legislation on trade unions is
contradictory, difficult to use, and it can be stated that
it does not meet current realities. The work of the trade
union organization directly depends on how the
evolving state. Any social changes pose new
challenges for trade unions, sometimes require radical
change of priorities, forced again and again looking for
new forms and methods of solving problems, so today
there is very important to assess the role of trade
unions in modern Russia, their values, and legal status.
In addition, in this regard, the authors justify the need
for further improving of labor legislation and
legislation on trade unions, especially regarding the
definition and specification of the tasks and functions
of trade unions. The authors propose to clarify the
definition of "trade union", to consolidate the open list
types of trade union organizations and to define their
functions. In order to strengthen the role of trade
unions, we should require employers not only take into
account the reasoned opinion of the trade unions when
making decisions, but accept local acts only with the
prior permission of trade unions, as well as to establish
administrative responsibility in the case of failure
The article is devoted to the Kazyonnaya palata of
the Taurian district and its specifics of structure and
functioning. The brief characteristic of its structure
and place in the state machinery is given. Alongside,
the features of interactions between palata itself and
other key public authorities are noted. The archive
data is used to illustrate the place of Kazyonnaya
palata among the other authorities. The article also
pays a significant attention to the Russian Empire
Kazyonnaya palatas structure specifics depending on
the region operated. It is stated, that that departments
of the Kazyonnaya palata bore the names
“expeditions”, with their number and composition
depending on the particular conditions of the specific
region of the state. Basing on the comparison of the
several regions palatas compositions and their
number of expeditions, the specific expeditions
depending on the region's characteristics are
distinguished. In Taurian district, the specific needs
of the region were covered by the wine, salt and
customs expeditions. This article continues with the
functioning peculiarities of the expeditions
mentioned, which are supported by the real examples
of their operation found in the archive illustrations. In
conclusion, the key features of the Kazyonnaya
palata of the Taurian district are described, and the
brief characteristics of the specific expeditions are
given