International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
In the article we consider methodical bases of the analysis of financial and economic activity and a substantiation of rational high-quality structure of crops of winter wheat, as the principal grain culture defining in many respects a gain, financial results of implementation of an agrofirm
In spite of the fact that the name of the district during its existence was changed (Western-Siberian, Omsk, Siberian), the authors accepted the name “the Siberian military district” for the benefit of the material representation. Chronological frameworks of the article cover the period from 1865 (the date of the creation of the Western-Siberian military district) to 1906 when the Siberian military district has been divided up into Omsk and Irkutsk districts. The article considers some features of active service in military units and institutions of the Siberian military district during 1865-1906, in view of condition diversity in Western Siberia. They are the features of the regional climate, the features of the officer personnel formation in the district, the features of its class structure (which is a source of replacement of the organized units’ staff, district subunits and a mobilization resource in case of the war beginning) and some organization issues of the military’s everyday life in Western Siberia. The authors pay a special attention to the problems of character training, the organization of the service arm and the troop training in the Siberian military district. They also underline a low level of literacy among the district population and the staff of the district divisions and units. The main idea of the article is that the government has paid little attention to the military component of Western Siberia development from the earliest times up to now
The reaction of winter wheat cultivar ‘Antonina’ on the level of fertility and doses of fertilizers on crop productivity was studied. Investigations are carried out in multivariate 11 –course crop and grain-grass rotation stationary: factor ‘A’- the fertility of the soil; factor ‘B’ - fertilizer system; factor ‘C’ - the system of plants protection; factor ‘D’ - the main methods of soil tillage. Four models of soil fertility levels were studied in the experiment: А0 - initial (natural background); А1 - average (200 kg / ha Р2О5 and 200 t / ha of solid manure); А2 - high (double dose); at А3 - high (tripled) on three backgrounds of basic soil cultivation: nonmoldboard, recommended, moldboard with deep bursting and without the application of tillage (direct seeding and the natural rate of soil fertility). The soil is heavy leached black humus with humus content in the arable layer of 2.5% - 2.9%. On the basis of proven researches it was found that for the sustainable yield of winter wheat the dose of mineral fertilizers should be increased and nitrogen - up to 140 kg per hectare. The increase in yield is due the rise of the quantity of grains per ear and weight of grain per ear
As we know, currently, around the north pole of Saturn there is a large-scale hexagonal flow, with characteristic scales of length and speed - 120 m / s and 14,500 km respectively. This trend observed for more than 35 years, is the subject of many experimental and theoretical studies. In this study, we propose a model and discuss the numerical solutions of the equations describing turbulent flow in the planetary boundary layer around the north pole of Saturn. It has been shown that a small violation of the axial symmetry in geostrophic shear leads to the development of hexagonal patterns in a turbulent boundary layer. In addition, under the influence of Coriolis forces and turbulent eddy viscosity gradient in a turbulent boundary layer formed jet pressed to the bottom edge of the layer. These results are used to simulate the observed hexagonal flow around the north pole of Saturn. It is assumed that the small amplitude geostrophic flow is described by a sum of zero and the sixth current harmonic functions, which leads to the excitation current at the upper boundary of the planetary boundary layer. It is found that such excitation enhanced in the boundary layer and reaches a maximum in the jet pressed to the bottom border. This jet, circulating on the hexagon coincides with the region of origin of the cloud cover, which is registered in the experiments. This excitation mechanism hexagonal flow around the north pole of Saturn is confirmed by numerical calculations of three-dimensional non-stationary planetary boundary layer
The article examines methodological provisions accounting for the development of methodologies for the foundation of agricultural activity assumption at the regional level. The article also describes the content of this methodology and the stages of its development (development and realization of economic and mathematical model for optimization of sectoral structure of regional agricultural sector, definition of sectoral structure of agricultural sector when macroeconomic conditions are improved (optimistic scenario) and when they are declined (pessimistic scenario); substantiation of need in regular and seasonable employees in agricultural organizations and farm households according to each of the scenarios above; identification of the level of population’s self-employment in farm households on the basis of changes in demographic structure of rural population and their labour activity). The article indicates the fact that method of exponential smoothing with dampen trend have been used for substantiation of restriction volumes of crop acres and livestock number according to each way of development and households of various types, the results of prediction calculations for agricultural organizations, farm households and households of population are supplied according to inertial, pessimistic and optimistic scenarios, forecast of rural population employment in agricultural organizations and farm sector and self-employment in farm households as well have been done, the results of assessment of opportunities for growth non-agricultural employment of population, made upon the basis of survey of 40 heads of rural settlements of the Voronezh region. Furthermore the conclusions about prospective changes of level of rural population employment from the stand point of broaden options of their economic interest realizations are supplied
The article describes the main theoretical principles of the concept and content of the investigation of crimes against family and minors. The factors defining character of an investigative situation of an initial stage of investigation are stated, there is a definition of a subject of investigation and its content in investigation of the studied crimes
The article attempted to characterize the contribution of the first Directors of the Chechen-
Ingush state pedagogical/teaching
Institute - F. E. Bykova and A. P. Efleeva in the formation of higher pedagogical school in Checheno-Ingushetia in 1938-1951
To deploy fully the potential of personnel competence is the key advantage of modern organizations in all businesses of the country. This is especially critical for hotel business because producing and consuming of this service is the inseparable process. The maximum deployment of potential of an employee competence can be the key competitive advantage for a hotel. To satisfy business needs we should be aware of skills and competences an employee should possess. This paper suggests the application of the Hungarian method to assess the personnel competence of an operating hotel. We also want to show the applicability and utility of this method in solving real problem of evaluating the personnel competence. To solve this problem we suggest using pairwise comparison to identify the most important sample competence, which we use as the basis for personnel competence matrix. Thus, hoteliers will be able to make their own objective assessment of the personnel competence level of 5 divisions of the hotel
A retrospective immunohistochemical study of lymphocyte and macrophage infiltration in tumor tissue of 84 vulvar cancer patients with a long (over 2 years) and short (less than 2 years) remission was performed to determine a possible role of immunologic microenvironment of tumors in maintaining remission. Vulvar cancer patients with a short remission period were aged 46-85 years, mean age 67 years. 15.8% of them had stage I of the disease, 21% - stage II, 47.4% - stage III and 15.8% - stage IV. The average duration of remission in this group was 11 months. Patients with a long remission period were aged 27-71 years, mean age 48 years. 38.5% of them had stage I of the disease, 53.8% - stage II and 7.7% - stage III. The average duration of remission in this group was 8 years. Histological study showed squamous cell carcinoma in all patients. Stroma and parenchyma of tumor tissues demonstrated lymphocyte and macrophage infiltration of various degrees with the predominance of T-lymphocytes. CD8+ cells prevailed in tumor tissue of patients with a long remission period (over 2 years), while a higher level of CD4+ Т-lymphocytic infiltration was associated with a short remission (less than 2 years) and a poor prognosis. These differences allow prediction of the vulvar cancer course and its early or late recurrence