In the article, the structure and content of the
financial reporting in accordance with IFRS are
considered. There are formats of income statements and methods of data presentation in cash-flow
statements
In this scientific article, the authors examine the problematic questions of the essence and nature, as well as the types of errors in investigations made at the pre-trial criminal proceedings. They analyze the most significant scientific works devoted to the criminalist situations written by such authors as A.N. Kolesnichenko, V.K. Gavlo, E.G. Yablokova, I.E. Volchetskaya, R.S. Belkina, I.F. Gerasimov, V.A. Obraztsov and others. On the basis of different scientific views and forensic practices the authors determine the classification of errors in investigations, conduct typing errors in investigations, and give the typing of investigatory situations
The article reveals the issues concerning the results of the research of estimation of new early lines of maize with quick grain dry down in two areas of growing. The regression analysis which based on derived data identified intensive hybrids and the most sustainable hybrid combinations by yield and harvesting moisture of grain
The article presents the results of studies of dynamic phenomena caused by the process of cutting band saw and clarified the zones in which resonance occurs, which negatively affects the overall bandsaw
The article contains the estimation of effectiveness in the use of by-products, cameline-seed oil and amaranth flour in the meat by-products in the dough. By-products were used for the purpose of the expansion of the assortment of the meat semi-finished products in the dough. Amaranth flour was introduced for the purpose of an improvement in the organoleptic and functional- technological characteristics of the stuffing and an increase in the quantity of protein. Cameline-seed oil was added for the purpose of the enrichment of product by omega- acids. As the experimental models we have made pelmeni (ravioli), the relationship of dough and stuffing in which comprised 1:1. In the prototypes the flour from the amaranth was introduced in quantity 5, 10 and 15%. Cameline-seed oil was introduced in quantity 2%. Models with the amaranth flour in quantity 5% had the smaller output of product and the insufficient moisture-binding ability. Models with the content of flour from the amaranth in quantity 15% had the strong smell of plant component. Experimental model with a quantity of amaranth flour 10% on the organoleptic characteristic proved to be best, and there composition was acknowledged most optimum. The studies of the experimental models of meat semi-finished products in the dough showed that the use of amaranth flour contributes to an increase in the moisture-binding ability of stuffing, to an increase in the output of product, to an increase in the content of protein and irreplaceable amino acids. According to the results of all conducted studies is made the conclusion that flour amaranth can be used as the moisture-binding component for making of meat semi-finished products in the dough
Strategically significant dealings of business entities’
amalgamation and absorption are revised in the article.
We have listed the methods and the information supply
of the evaluation of the business entity’s potential and
the evaluation of potential increment of a business
entity as a result of integration
The approaches to the intellectual capital
evaluation and its components, such as structural
capital, client capital and human capital of the
agro-industrial complexes’ enterprises are revised
in the article. The problems of the quantitative
evaluation of the human capital, the client capital
and the organizational capital are revealed for
enterprises of the agro-industrial complexes. The
examples of the structural, client and human
capital’s components are proposed. The authors
propose the method of the evaluation of the
enterprise potential based on the development of
the evaluation of the enterprise’s market value,
regarding the influence of the human, client and
organizational capital on its process. To develop
the income approach it is proposed to regard the
sum of the net present value of most preferable
projects and to regard the potential residual value
of a particular subject to the end of its projects’
planning period. The implementation of proposed
method of potential’s evaluation allows
estimating intellectual capital for expanded range
of enterprises including the companies of the
agro-industrial complexes. Moreover, it helps to
solve tasks to potential dealings of mergers and
acquisitions’ evaluation in the sphere of the agroindustrial
complexes, as well as the evaluation of
dealings devoted to the negotiations of some parts
of company’s assets
It is shown in the article that the most effective way to
evaluate the effectiveness of post traumatic stress
disorder patients rehabilitation is via their regulation
and adaptive status
There is one evaluation of the criteria of the modern reporting quality of financial results of agricultural organizations in this issue. Several suggestions to improve it and increase its usefulness to users were made
The events recognition problem in the field of central forces is discussed in the article. The currency forecast model based on the astronomical data is developed