The need for transparent movement of communal resources imposes liability on the organization for the development of accurate, reliable and understandable information for both managers and external users. There are lots of numbers of researches for the improvement for the accounting in economic subjects in the industry of housing and communal services. While the specifics of cost management in organizations providing services for managing of apartment buildings are not fully characterized. The article reveals the issues of creating accounting and cost management in the householding organization. During the research the authors identified industrial and organizational characteristics that have an impact the organization of this a system. The article highlights the key issues for improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings. Costs classification for a householding company is presented. Improved structure of account number 20 «Primary production» is proposed.
In the article we have identified and characterized in detail the stages of creating a system of cost accounting in the householding organization. The authors revealed a number of organizational and methodological disadvantages, the removal of which would optimize system of accounting and cost management in the objects of research
The internal and external factors which increase effectiveness of using current assets are considered in this article. The internal factors are business strategy, business and price policy, assets profile and methods of stock assessment. Among the external factors it is possible to note the level of agriculture state support, inflation rate, and bank strategy of lending to the real economy, state and development of region finance system, geographic location, industrial scale and organization field of activity. The comparative analysis of current assets effectiveness is used in livestock organizations of the Krasnodar Region with various specializations. The disparity of the goods prices and services between the certain field of agroindustrial complex and agroindustrial complex and other economic sector is considered. Trends and stability indexes of a price increase tendency on production of agriculture and means of its production in the Russian Federation are established. It is important to increase the role of the state in a question of agrarian sector current assets formation that consists in the following: development of an effective protection program of fertilizer internal market, seeds, forages, fuel, oil and lubricants, etc.; creation conditions for effective functioning of the markets of agricultural production; formation of state procurements fund of agricultural production; creation of the effective pricing mechanism system founded on price parity, combination of state regulation and self-regulation, stimulation and protection of internal producers
In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
The article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject
The article is devoted to one of the most disputable categories of jurisprudence –excessive use of power. The author considers the already known issues with the application of the principle of the inadmissibility of excessive use of power, as well as new ones in connection with the amendments to the Civil code of the Russian Federation. The article analyzes the issues of individuals’ misuse the freedom of choosing the type of denominated contract sample in the context of making mock and sham transactions. General and specific signs of the mock and sham transactions are analyzed, bearing in mind doctrinal positions and judiciary practice. In the article we give an analysis of the novelties of the civil legislation on the excessive use of power, the examples of judicial practice of the forms of excessive use of power, we have analyzed legally significant circumstances to be established by the arbitration court attached to each form of excessive use of power. The author considers the main characteristic of the "excessive use of power" category to be its moral and ethical aspect. A thinking activity of judges assessing the evidentiary basis in awarding judgment has a great value
An accelerated growth of farm animals in order to obtain maximum productivity is possible due to introduction stimulating additives and preparations based on them into the rations. One of such tools is Polisilar - complex preparation, which includes components that have a positive impact on various aspects of the animal metabolism in the conditions of physiological disorders. At the same time components of the preparation due to its high bioavailability exhibit a potentiating effect in the body that allows getting a more pronounced effect on its use. Studies were conducted on pigs 3-3.5 months age and showed that the Polisilar preparation has a positive effect on the clinical and physiological status of the animals and exhibits a pronounced growth stimulating effect, increasing the weight gain of pigs by 14.3%. In addition use of the preparation in rations of growing pigs has a normalizing effect on red blood and blood forming organs, increasing the number of red blood cells by 18.7%, hemoglobin - by 24.5%. Polisilar stimulates protein, carbohydrate and mineral exchanges, stabilizes the functional activity of the liver, reducing the toxic load on hepatocytes. Therefore, the preparation Polisilar has a pronounced biological and pharmacological activity and can be used in animal husbandry as an effective stimulant
This article is devoted to the studying of one of the most important aspects of learning of life-support and wildlife management systems of hunting of ancient inhabitants of the Northern Black Sea Coast. Such researches are one of the main directions in sphere of studying prehistory of humankind in our country and abroad. The main aim of the research was to create the hunting pattern and to learn the chronological changes, by studying same time materials of Kamennaya Balka II, Tretij Mys, Anetolka II and Amvrosievka.
During this research, the complex analysis of faunistic remainders was conducted with the help of new methods, which were developed by Russian and foreign authors. This led to a number of new high-quality results. The article shows the meaning of data which can be learnt by studying faunistic remainders and importance of such type of sources. The continuation of such research can extend our conception of life of our ancient ancestors
The researches are devoted to the determination of physiological parameters of grafted apple-trees joining with the level of their resistance to the change of soil рН. The experiments were carried out in the conditions of lysimetric experience with the soils use characterizing by different value of рН. The scheme of experience included the following variants of soil medium reaction: neutral (рН 7,3), typical for black soils of plain part of the region (control); weak-acid (рН 6,2) existing in soils of foothill zone of the region (grey and brown forest); strong-acid (5.1) typical for brown forest soils; weak-alkaline(рН 8.3) occurring in black soils of south and sod-carbonate soils, strong-alkaline ( рН 8.8) typical for maternal types of many black soils. There were studied the varieties of apple-trees Prima, Florina and Renet Simirenko grafted on stocks M9 and MM106 and as well as corresponding the non-grafted stocks. The reaction of grafted apple-trees on change of рН of soil is specific and depends on adaptive possibilities of grafting components: varieties and stocks. At the stock M9 we can see the active growth of shoots and roots in the meaning of pH values from 5,1 (strong-acid reaction) to 7,3 (neutral). Plants MM106 prefer neutral (pH 7,3) and weak-alkaline (pH 8,3) soils. Independently from stocks for the variety Florina the most favorable weak-acid soils and the variety Prima – mainly neutral. The variety Renet Simirenko possesses enough high and stable functional activity in the conditions of wide range of the medium reaction: from very acid to alkaline one
Rendzina soils are very widespread in the Caucasus. Because of their ecological and genetic characteristics Rendzina has significant buffering capacity to chemical pollution. The object of investigation was calcareous leached soil. Location selection - Azishskaya ridge on the border of the Republic of Adygea and the Krasnodar region. As pollutants, we have selected Zn, Cd, Mo, Se, since soil contamination with these elements in the south of Russia is not uncommon. Contamination of zinc, cadmium, molybdenum and selenium causes deterioration in the biological properties of calcareous soils of the Western Caucasus. We have investigated the toxicity of the elements formed following series due to their influence on Rendzina soils: Zn> Se> Cd> = Mo. The study attempted to analyze the entire range of concentrations of the examined elements in the soil, currently occurring in nature. In most cases, all the investigated substances registered direct correlation between the concentration of the pollutant in the soil and the degree of reduction of biological indicators. The activity of catalase and dehydrogenase cellulolytic ability, plenty of bacteria of the genus Azotobacter, length of roots of radish can be used to monitor, diagnose and regulation of chemical pollution of soil Zn, Cd, Mo, Se
The need for constant monitoring of the environmental situation due to the fact that at the present time almost all the ecosystems of our planet suffer in one way or another degradation under the influence of the anthropogenic factor. In the present work we summarize the results of 6 years of monitoring to determine heavy metals in the air. Industries and domestic waste and, in particular, road transport is the main source of pollution. The share of vehicles to air pollution in cities reaches 70-90%. The greatest danger to public health is compounds of lead, cadmium and mercury relate to 1 class of danger. We have studied the dynamics of accumulation of heavy metals and carbon monoxide in the atmosphere of Krasnodar on the streets with different intensity of car traffic. The data obtained indicate a significant excess compared to the control of the content of such metals as lead, iron, cadmium, and copper in all samples; chromium and zinc at three positions of the four. We pay due attention to the increase in the concentration of cadmium compared with data from previous years. It is established that the dynamics of accumulation of heavy metals in the atmosphere of the city is well correlated with population, the intensity of traffic and has a steady tendency to increase the content of these toxic substances. We have proposed a way of disposal of the biomass of fallen leaves by the method of their biological degradation under anaerobic conditions