The article describes the development of management accounting methodology within the industry management houses. We have presented the decomposition and main functions of the liability and
proposed grouping cost centers by type of business processes in household organizations
The article reveals the role of cultural studies in the process of learning of sociocultural attitudes, value orientations, stereotypes revealed in the process of reading various literary texts. The leading method of cultural studies in the framework of the modern
cultural paradigm is the method of understanding. A teacher creates a problem situation which is necessary for the process of mental activity and that actualizes the value orientations of a personality and creates a space for reflection on the semantre field of the problem to solve
Negative impact of oil on biological properties of soils right after pollution is shown in the article. Eventually, there is their restoration. However, even in some years after pollution, the biological properties of soils aren't restored completely
Illegal actions of economic orientation pose a serious threat to the economic security of the state, as are latent crimes. This article discusses the complex and urgent problem associated with increased measures for combating money laundering or other property acquired by criminal means. From a legal point of view, legalization is making ownership, use and disposal of such funds or other assets by financial transactions or other transactions. From the perspective of the real economy legalization is associated with the receipt of previously unrecorded funds in the legal economy. As the results of the study of the practice of criminal responsibility under Art. 174 of the Criminal Code, the main sources of illegal proceeds are theft, illegal use of natural resources, tax evasion and customs duties, illegal sale of illicit trafficking of goods, criminal acts of corruption, and others. From this we can conclude that the main direction of strengthening control over the legalization of proceeds from crime is to prevent the emergence of centers of capital legalization. To this end, the article analyzes the changes of international and domestic legislation in the field of anti-money laundering. We have added specific measures to stop this type of criminal acts aimed at strengthening the control of the authorized state bodies, including in relation to natural and legal persons participating in the capital of foreign entities
Prolactin (PRL) - is a peptide hormone. It effects on
metabolic processes in mammals and birds. Indel
genotype mutations in a prolactin gene were
determined in 595 hens and cocks. Polymerase chain
reaction (PCR) were used. We studied four different
breeds: Cornish, White Russian, Pushkin, Yurlov
crower. Homozygous of insertion II, homozygous
deletion of DD and heterozygous ID were observed in
all groups. The differences in frequencies of genotypes
and alleles were observed in all groups. Homozygotes
II and allele I (frequency is 0,83) were the most
common for Russian white chickens with high egg
production and the lack of the instinct of incubation.
Prolactin gene deletion was more common for beef
Cornish. The frequency of D allele was 0,84. Pushkin
chickens proved to be closer to the egg type. A
significant number of heterozygotes with this mutation
were noted in a population of Yurlov crower. It is
recommended to use gene prolactin as a marker of
productive indicators in chickens
We studied the effects of heavy metal pollution on
soil phytotoxicity cities of the Rostov region. The
research objects were the soils of urbolandscape
towns: Taganrog, Novocherkassk, Gukovo, Shakhty,
Azov. The study of the soil pollution with heavy
metals was recorded in Gukovo, Shakhty, Taganrog.
The degree of pollution of the studied cities form the
following row: Gukovo > Shakhty > Taganrog >
basics > Novocherkassk. The research was carried
out in 2011-2015 at the Department of ecology and
environmental Sciences of southern Federal
University. In most cases, there was a direct
correlation between pollutant concentration and the
degree of deterioration of the studied soil properties.
Used biological indicators are informative for
monitoring of urban soils polluted with heavy metal.
The degree of informativity of biological indicators
form the following row: root length > germination
>length of shoots. The results of the study can be
used for monitoring and diagnosing the condition of
contaminated soils, in the assessment of
environmental impact, risk assessment of natural and
synthetic disasters, the development of regional
standards on the content of heavy metals in soil and
in other environmental and industrial activities
In many areas - the economy, quality management,
medicine, the ecology, in safety of flights and
others - the problems of analysis, estimation and
management of risks have much in common.
Therefore, we consider it necessary to develop a
general theory of risk. Approaches and methods of
this theory will allow in the future solving problems
of uniform risk management in specific subject
areas. Based on the analysis of scientific
publications and industry regulations it must be
noted that private risk theories tend to become
isolated within themselves, create their own internal
standards and systems of regulations. Separately -
for banking, separately - for safety, separately - for
industrial accidents, etc. In order to construct a
general theory of risk we analyze use of the term
"risk" in various fields, consider the variety of
types of risks, give the basic definitions in the field
of analysis, estimation and management of risk. We
discuss planetary risks (at Earth as a whole), global
risks (at the level of one or more States), financial
risks, commercial risks (risks at the level of the
immediate environment of the company), and
production (internal, operational) risks relating to
the activities of individual enterprises
(organizations), personal risks. Instruments of total
risk theory allow us equally solve the basic
problems of analysis, estimation and management
of risk for all areas
The article is devoted to one of the most disputable
categories of jurisprudence – abuse of rights. Modern
civil legislation contains many of the assessment law.
Interpretation and specification of evaluative concepts
is a challenging intellectual process. Abuse of right is
a consequence of the process of interpretation of
appraisal standards. The law does not allow the
exercise of civil rights with the intent to harm another
person, as well as abuse of rights in any form,
including in the form of circumvention of the law.
The author regards as the already known issues with
the application of the principle of the inadmissibility
of abuse of the right, so new in connection with the
amendments to the Civil code of the Russian
Federation. In particular the principle of good faith is
investigated as a fundamental principle for civil
rights. The article is devoted to the question on the
essence and the legal nature of circumvention of the
law, as well as the notion of circumvention of the law
with unlawful purpose as a form of abuse of right. On
the basis of the study presents the author's notion of
circumvention of the right. The authors have made a
conclusion that the correct interpretation of the
categories of "subjective property law and protected
by law interest" is the key to understanding the notion
of abuse of right. The conscientiousness of
participants of civil relations, as well as the
intelligence is the proper limits of lawful behavior of
the subject civil relationship, the breach of which
allows detecting the signs of abuse of subjective civil
law
The article investigates the psychological sovereignty
of the individual at the stage of its development. The
most striking of these steps is the period of
adolescence. A study of psychological space of the
individual is made to the example of children being
brought up in his own family and children living in
foster families
The article reflects the influences of the biogeohorizons on structure of oak plantings. It also shows biomass model of oak trees and its satellites in the studied areas