Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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391 kb

METHOD OF AUDITING IMAGINARY AND FEIGNED ACCOUNTING OBJECTS

abstract 1021408043 issue 102 pp. 692 – 710 31.10.2014 ru 1623
The article is devoted to the questions of audit evidence about imaginary and feigned accounting objects. We have developed the set of audit procedures to improve verification efficiency
158 kb

METHODOLOGICAL PROBLEMS OF IDENTIFYING INTERCOMPANY OPERATIONS AND TRANSACTIONS BETWEEN AFFILIATED PARTNERS

abstract 1021408044 issue 102 pp. 711 – 725 31.10.2014 ru 1096
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
156 kb

TELLURIUM DOPING OF EPITAXIAL LAYERS GaxIn(1-x)PySb(1-y)

abstract 1021408045 issue 102 pp. 726 – 734 31.10.2014 ru 1020
The results of the research of the influence of tellurium dopant on the opto-electrical properties of the GaxIn(1-x)PySb(1-y) , are reviewed in this article. The mostly important results are discussed
203 kb

INNOVATIVE METHODS OF INCREASING THE EFFICIENCY OF HENS AND ROOSTERS IN THE COOPS OF VARIOUS DESIGNS

abstract 1021408046 issue 102 pp. 735 – 748 31.10.2014 ru 1293
The article presents the results of the research on the design of a coop and its effect on eggs fertilization, egg-laying capacity and livability Fecundity of hens and roosters better in deep and high coops with angle of slope of floor no more than 7 degrees
258 kb

CONTEMPORARY FORMS OF PROCESS OF INTEGRATION IN CONDITIONS OF THE INSTABILITY OF THE WORLD ECONOMY

abstract 1021408047 issue 102 pp. 749 – 778 31.10.2014 ru 1370
The article deals with the system of classification of international economic integration like a promising direction and form of modern development of the essence of the study of international economic integration. Consideration of the definition of international economic integration, the characteristic of stages in the evolution of integration, similarities and differences between types of international economic integration as well as species of international integration organizations are giving the possible to supplement the classification of international integration processes in conditions of the instability of the world economy
151 kb

PROSPECTS FOR EXPANDING THE RANGE OF HEPATOPROTECTORS APPLICATION IN VETERINARY

abstract 1021408048 issue 102 pp. 779 – 789 31.10.2014 ru 1450
This article presents the results of preclinical study of the pharmacological properties of a new medicine composed of phospholipids and antioxidants. It is found that the medicine called Gepavitol in experimental damage of the liver of laboratory rats shows some hepatoprotective effects
206 kb

THE ROLE AND DEVELOPMENT OF AGRICULTURAL PRODUCERS WITHIN A MIXED ECONOMY

abstract 1021408049 issue 102 pp. 790 – 807 31.10.2014 ru 1066
The article is about the development of farms of all categories in the multiform agricultural production
160 kb

DEVELOPMENT OF METHODOLOGY AND ORGANIZATION OF MANAGEMENT ACCOUNTING IN HOUSEHOLD ORGANIZATIONS

abstract 1021408050 issue 102 pp. 808 – 817 31.10.2014 ru 1099
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
163 kb

PEOPLE TRAVELLING IN THE INTERNET AGE

abstract 1021408051 issue 102 pp. 818 – 832 31.10.2014 ru 1368
The article analyzes the impact of a Person Travelling on the development of the Internet. It is noted that in addition to computer games, active widespread social networks, which are characterized by the Association of users in groups and communities different directions. Within these virtual associations are formed fashion trends that are beginning to influence culture and gradually become a part of real life. In this regard, the author examines the social - psychological mechanisms associated with fashion, as a result of the blurring of boundaries between reality and virtuality, that fashion is a means of adaptation to unstable world, actively changing under the influence of a Person Travelling
238 kb

SPECIES OF VENOMOUS SNAKES OF FAUNA OF NAXÇIVAN AUTONOMOUS REPUBLIC OF AZERBAIJAN

abstract 1021408052 issue 102 pp. 833 – 846 31.10.2014 ru 1222
The article is devoted to the results of study of taxonomic situation and ecological features of venomous snake species spread in the territory of the Naxçıvan Autonomous republic. Materials for researches have been collected within 2011-2014 on different biotopes and landscapes according to altitudinal belts of the region. 4 venomous species like: Macrovipera lebetina, Montivipera raddei, Pelias renardi, Pelias dinniki and 2 semivenomous snake species like: Telescopus fallax and Malpolon monspessulanus were revealed in herpetofauna of the Autonomous Republic
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