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
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
This article discusses the activities of local authorities in the Northern Caucasus in the regulation of the agrarian sector of the region during the great Patriotic war
This article is a continuation of [1] devoted to the definition of a system of indicators to assess the creditworthiness of Russian regions, obtaining the minimum and the optimal number of clusters for the regions dependent credit index, the construction ofdiscriminant models to assess the creditworthiness of the regions, with the reliability of recognition of 91% and 96%. However, adequate and effective assessment of the state of the region, the model of multivariate statistical analysis is necessary to supplement and use them in conjunction with other models of assessment
of the region, such as fuzzy are the production, hybrid systems, neural networks, i.e., create a representative group of methods. Development of fuzzy and fuzzy hybrid (neuro-fuzzy) systems for the credit assessment of regions subject of this article
The article describes a numerical example of creating intellectual application designed to predict solar flares of different classes on the basis of the history of their development in the environment of "Eidos" system. As the source data, we used the database of
UCI repository
The method of ordinary least squares (OLS) is widely known and deservedly popular. However, some attempts to improve this method. The result of one of such attempts is the weighted least squares (WMNC), the essence of which is to give the observation a weight which is inversely proportional to the errors of their approximation. Thereby, in fact, monitoring is ignored the more the difficult to approximate it. The result of this approach, formally, is the approximation error decreasing, but in fact, this occurs by partial refusal to consider the "problem" of observations, making a big mistake. If the idea underlying WMNC to bring to the extreme (and absurd), then in the limit, this approach will lead to the fact that from the entire set of observations there will be only those that lie almost exactly on the trend obtained by the method of least squares, and the rest will simply be ignored. However, according to the author, it's not a problem, and the failure of its decision, though it might look like a solution. In the work we have proposed a solution, based on the theory of information: to consider the weight of observations, the number of the argument of the value function. This approach was validated in the framework of a new innovative method of artificial intelligence: methods for automated system-cognitive analysis (ASA-analysis) and implemented 30 years ago in its software toolkit, which is "Eidos" intelligent system in the form of so-called "cognitive functions". This article presents an algorithm and software implementation of this approach, illustrated in detailed numerical example. In the future it is planned to give a detailed mathematical basis of the method of weighted least squares, which is modified by the application of information theory to calculate the weights of the observations, and investigate its properties
The article reviews main vectors of educational work
carried out in Kuban State Agrarian University
The article discusses the current status of the domestic viticulture and winemaking, as well as the technique of calculating of grapes cost
The article deals with the use of paintings as illustrative and analytical material in the course of "Genetic monitoring", like sections of "Human Genetics", "Epigenetics". Using the paintings of great artists as the visual material in the learning process
performs several tasks: analytical, informational and resourcefu
The results of the study of the dynamics of physiological and biochemical parameters of the immune response of grapes to fungal pathogens are given in the article