Scientific Journal of KubSAU

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

STUDY CHARACTERISTICS OF THE KNOWLEDGE ECONOMY AND NOOSPHERIC SUSTAINABLE DEVELOPMENT

abstract 1041410087 issue 104 pp. 1175 – 1188 30.12.2014 ru 1280
The subject of the article is a comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept of sustainable development, detection and investigation of common factors of their complementarity. The conclusion is that the knowledge economy is a step in the progress towards the noosphere society
201 kb

QUALITATIVE COMPARATIVE ANALYSIS OF NOOSPHERE DEVELOPMENT AND KNOWLEDGE ECONOMY

abstract 1041410088 issue 104 pp. 1189 – 1205 30.12.2014 ru 1173
The article, based on the total problems of formation and development of the knowledge economy, we highlighted the environmental aspect and the comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept development in terms of their complementarity
140 kb

CLIMATE-ECONOMIC MODEL WITH ENDOGENOUS CAPITAL DEPRECIATION RATE UNDER UNCERTAINTY OF TEMPERATURE PROJECTIONS

abstract 1041410089 issue 104 pp. 1206 – 1214 30.12.2014 ru 1026
A simple climate–economic model based on the AK model of economic growth with the endogenous depreciation rate linear in temperature and on the exogenous climate scenario with temperature linear in time is considered. The analytical solution of the model is obtained. The uncertainty of temperature projections is introduced in the model, and the moments of model state variable are calculated analytically. Numerical examples are provided
140 kb

THE ROLE OF RELIGION AS A FORM OF SPIRITUAL CULTURE IN HUMAN LIFE

abstract 1041410090 issue 104 pp. 1215 – 1224 30.12.2014 ru 1068
The article discusses the role of religion as a form of spiritual culture in the context of everyday life. Cultural and religious function of religion reveals the relation of religion to spiritual cultural in aspect of the symbolic codes of everyday life. Under the spiritual culture we understand a set of positive achievements of mankind in intellectual and emotional spheres, in achieving awareness and understanding between people of different faiths
110 kb

AGRODEUM - NEW VARIETY OF TWO-ROW WINTER BARLEY

abstract 1041410091 issue 104 pp. 1225 – 1232 30.12.2014 ru 1332
The article presents data on the morphological and biological characteristics of Agrodeum varieties, the results of the competitive test were shown, as well as the adaptability of varieties to different conditions of cultivation and the main indicators of quality of new grain varieties
190 kb

TECHNOLOGICAL SOLUTIONS FOR INCREASED RESISTANCE OF RICE BRAN DURING STORAGE

abstract 1041410092 issue 104 pp. 1233 – 1243 30.12.2014 ru 1059
The article provides research findings on changes in quality indicators of rice bran during storage. Efficient conditions for quality stabilization have been developed
182 kb

CUSTOMS AND TARIFF REGULATION AS AN INSTRUMENT OF SUPPORT FOR THE AGRICULTURAL COMPLEX OF KRASNODAR REGION

abstract 1041410093 issue 104 pp. 1244 – 1257 30.12.2014 ru 994
One of the measures of indirect state support for domestic agricultural producer is a tariff policy, which is a key factor determining the national trade regimes and the conditions of admission of foreign products to domestic sales. The study agricultural imports in the Krasnodar region in the article are encouraged to use the weighted and substantiated the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products
206 kb

ACCOUNTING RECORDS IN THE PRACTICE OF IDENTIFYING CRIMES

abstract 1041410094 issue 104 pp. 1258 – 1276 30.12.2014 ru 1190
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
191 kb

WAYS OF FALSIFICATION OF ACCOUNTS ON BUSINESS ACCOUNTS, IN BALANCE AND METHODS OF THEIR IDENTIFICATION IN THE COURSE OF ACCOUNTING EXAMINATION

abstract 1041410095 issue 104 pp. 1277 – 1290 30.12.2014 ru 925
In this article the essence of falsification of accounts was revealed, the ways of distortion of financial statements were shown, types of unreasonable accounting records were considered, classification of methods of research of documentary data was developed
129 kb

PROBLEMS TAX ACCOUNTING OF MATERIALS IN INNOVATIVE BUSINESS ENVIRONMENT

abstract 1041410096 issue 104 pp. 1291 – 1301 30.12.2014 ru 1198
The article presents the key information about the nuances of forming material costs in order to calculate the income tax. Learn how to recognize the costs as material. There are changes in tax accounting above costs in 2015
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