In the era of economy globalization it is needed to find
the new integration ways. Tax partnership reflects
these new realities of integration processes in the
territory of former Soviet Union, and it can become
one of these new concepts. Tax partnership is offered
to consider at the example of Russia and Kazakhstan,
as the most initiative members of integration
processes. In the article sufficient and necessary
information base is offered at the initial stage of tax
partnership. Information base requirements for the tax
partnership level assessment are extended. The article
provides the tax partnership level assessment
scorecard, which includes two blocks – quality
characteristics, and quantitative indicators. Method of
tax partnership level assessment scorecard is
developed, which allows estimating the reliable level
of tax partnerization. Quality characteristics include
similarity level of the taxation systems, certain taxes
similarity level and tax partnership productivity.
Quantitative indicators include the distance between
coordinates and variation indicators regarding tax
revenues and tax authorities’ examination. There is a
great potential for further development and expansion
of the scorecard. By the results of this scorecard it is
possible to offer a measure package directed to
increase tax revenue in the EEU countries and to
improve their tax authorities’ examination
In the article the analysis of an entity of consumer
value is provided, approaches to the description of a
concept of value are discussed; problems of a research
and measurement of consumer value are updated. The
consumer value of goods expresses in a choice from a
large number of similar goods, conditions for which
can be its cost, qualitative characteristics, gradations,
the sizes. It is set that in case of determination of
consumer value it is impossible to be guided only by
its cost, here its qualitative characteristics, conditions
of the supplier and the level of service will be an
important index for acquisition by wholesalers. The
consumer value of production proceeds from the
advantages got by the buyer from his acquisition and
costs of its purchase made by it. In addition, to
understand priorities of the buyer, it is necessary to
select analysis stages of consumer value, which are
divided into several processes; they include
production, a market research, and questions of sale
and support of production. Authors consider the value
as one-dimensional and multivariate construction,
select three basic approaches to value assessment. It is
set that pricing based on prime cost is made from
analytics of need of the buyer, with establishment of
necessity of goods for it, and its cost should
characterize its advantages
The article deals with the problems of the automation of an investigation targeting and planning. The authors consider the possibility of the development of the automatic logic system for designing and using investigation methods of different types of crime. The authors propose the following solution of the problem:
handling of the data of criminal cases of the certain type of crime to analyze and highlight the initial information; developing of the typical investigation situations and hypothesis with logic chain; developing a set of measures (investigative activities, search operations, organizational preparations and other actions), which can help achieve the objectives; list of tools necessary to carry them out
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship
The article provides the review of the main concepts of
discourse analysis, proceeding from a theoretical and
practical criterion. The approaches to the analysis of
discourse are realized in the models, which enable to
carry out a productive research of different types of a
discourse, and are generalized in a diachronical aspect.
Among them, one can find the concepts which go back
to "dialogical aesthetics" of M.M. Bakhtin and the
views of the French school of discourse analysis. The
conclusion about the efficiency of integrative approach
is drawn
In the article there were given the results of researches
for 20110–2012 obtained of many years stationary
experience of the chair of general and irrigated land
management of Kuban State Agrarian University on
study of main soil treatment influence and doses of
mineral fertilizers under soy beans on dynamics of
moisture in soil and efficiency of its use by this cultivar.
There was determined that from all studied variants
the ploughing on 20–22 cm led to the higher accumulation
of moisture for autumn-winter period. The
decrease of productive moisture reserves on 6-9 % was
observed on the types with surface treatment and direct
sowing. The increase of soil treatment depth and doses
of mineral fertilizers promoted to the better accessibility
of moisture during vegetation period and correspondently
to their greater expenses. Moreover, there
was revealed the more rational use of water by soy
beans under mouldboard soil treatment and introduction
of mineral fertilizers in the dose of N90P120, it discovers
the high effectiveness of present agricultural
methods. The highest productivity of soy beans in the
experience was achieved by means of ploughing on
20–22 cm and introduction of mineral fertilizers as a
main type of soil treatment
Partially ordered set is a basic concept of modern settheoretic
mathematics. The problem of linear set
ordering with given binary relations is well-known.
Every partial order over a finite set can be linearly
ordered, but not every binary relation over this set can
be linearly ordered as well. Up to now, there is no
known formula for calculating the number of partial
orders over a given finite set. It appears that there is a
formula for calculating linearly ordered binary
relations over a finite set. This article is concerned
with derivation of this formula. The fact from work of
G.N. Titov [9] that a binary relation over a finite set is
linearly ordered if and only if any diagonal block,
derived from the binary relation matrix as a result of
setting main diagonal elements to zero, contains at
least one zero row (diagonal block of matrix means
any matrix composed of elements at the crossings of
rows and columns of a given matrix with the same
numbers), plays a key role in process of corroboration.
The main conclusion of the article is a theorem that
allows to find the number of linearly ordered binary
relations over a set of n elements using the formula. A
recurrence formula for the number of linearly ordered
(irreflexive) binary relations over a finite set of n
elements, provided in the lemma, was derived as well
The article concentrates on the matters of current interest in the sphere of product flows. The object of research is the relocation of product flows from the supply sphere, represented by supply and sales organizations or other commercial-intermediary agencies, to the sphere of business enterprise. The ultimate goal of the production and economic system modeling is the preparation for managerial decision-making. The choice of the model depends on the purposes of the modeling, management functions, automation manufacturing step, applied mathematical tools technique. The article considers the main characteristics of the flow, which while retaining their individuality at the same time depend on each other and function logically in the economic space. The advantages and disadvantages of the material inventory and flows management in micrologistic intraproductive systems are being analyzed. External and internal environment, taken as a basis for the real logistical process modeling, determine the type of the principal stock regulation system and the type of the corresponding mathematical model. Methods and models of the stock theory, the primary objective of which is to determine the most important incoming product flow parameters of the system, are still in demand and their primary goal is to adapt the manufacturing company to the consumers’ needs
It is highlighted, that the development of measures for
the selection of the optimal model of urban public
transport organization in Magadan requires an objective
evaluation of factors of its surroundings and evaluation
of the degree of their influence on municipal transport
infrastructure in general. It was revealed, that urgent
measures for solving problems of integrated
management from the direction of municipal
government are required. As a result, the principal
trends of public transport development in a northern
town are determined, and some recommendations on
improving public transport management efficiency
from the direction of local authorities are given
The proposed agro technology for the cultivation of
soft winter wheat contributes to the reproduction of
fertility of leached Chernozem of the Western
Ciscaucasia. As a result of application of fertilizers in
the arable layer of soil hydrolytic acidity decreased by
21.8%, humus content increased by 10.3%, mobile
phosphorus - by 54.8%, mineral nitrogen by 10.3%
and potassium - by 9.6% compared to the control.
Studied agricultural technology allowed to increase the
yield of winter wheat to 81.8 kg/ha and protein to 15.3
per cent, of gluten, to 27.8%. We have noticed
exceeded concentration of mobile phosphorus in the
upper soil horizon (1.5 MРС) in the cultivation of
wheat after alfalfa, which contributed to reduced grain
yield. Under conditions of prolonged application of
fertilizers and pesticides reduced the content of mobile
forms of trace elements - copper and zinc. The content
of mobile forms of Mn, Cu, Zn, Cr, Ni, Co, Pb and Cd
below the limit values of environmental and
Toxicological regulations clayey and loamy soils for
agricultural purposes. The trend of accumulation of
cadmium in the green mass of plants (~ 1.2 MPC) and
winter wheat grain up to 1.5 MPC for baby food